{"id":46339,"date":"2022-05-16T05:00:08","date_gmt":"2022-05-15T20:00:08","guid":{"rendered":"\/englishlab\/?p=46339"},"modified":"2025-03-26T17:25:19","modified_gmt":"2025-03-26T08:25:19","slug":"20220516","status":"publish","type":"post","link":"\/englishlab\/column\/20220516\/","title":{"rendered":"\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u306f\uff1f\u52c9\u5f37\u6cd5\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u5404\u5dde\u304c\u8a8d\u5b9a\u3059\u308b\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306f\u3001\u8ee2\u8077\u3084\u5c31\u8077\u3001\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306a\u3069\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u3067\u6d3b\u7528\u3067\u304d\u308b\u9b45\u529b\u7684\u306a\u8cc7\u683c\u3067\u3059\u3002\u300c\u65e5\u672c\u4eba\u304c\u5408\u683c\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u611f\u3058\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\u3001\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u5bfe\u7b56\u3059\u308c\u3070\u6c7a\u3057\u3066\u624b\u304c\u5c4a\u304b\u306a\u3044\u8cc7\u683c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u305d\u3093\u306aUSCPA\u5408\u683c\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u3001\u53d7\u9a13\u306b\u5411\u3051\u3066\u7279\u306b\u935b\u3048\u308b\u3079\u304d\u529b\u3001\u82f1\u8a9e\u529b\u3092\u935b\u3048\u308b\u52c9\u5f37\u6cd5\u306a\u3069\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div style=\"background-color: #f7f7f7;margin-bottom:10px\">\n<ul style=\"margin:0 20px;padding:25px 0px;line-height:2.2\">\n<span class=\"large\" style=\"padding\">\u3082\u304f\u3058<\/span><p><\/p>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#1\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306e\u79d1\u76ee\u306f\uff1f<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#2\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306e\u51fa\u984c\u5f62\u5f0f\u306f\uff1f<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#3\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#4\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u53d7\u9a13\u306e\u305f\u3081\u306b\u7279\u306b\u935b\u3048\u308b\u3079\u304d\u529b<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#5\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u3092\u935b\u3048\u308b\u52c9\u5f37\u6cd5<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#6\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306e\u52c9\u5f37\u306f\u72ec\u5b66\u3067\u3082\u3067\u304d\u308b\uff1f<\/a><\/li>\n<li>\u25cf<a style=\"color:#404040;background:linear-gradient(transparent 70%, #ffd670 0%)\" href=\"#7\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u305f\u3089<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><a name=\"1\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306e\u79d1\u76ee\u306f\uff1f<\/h2>\n\n\n\n<p>\u306f\u3058\u3081\u306b\u3001\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u79d1\u76ee\u304c\u3042\u308b\u306e\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Financial Accounting and Reporting\uff08FAR\uff09<\/h3>\n\n\n\n<p>Financial Accounting and Reporting\uff08FAR\uff09\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u79d1\u76ee\u3067\u3059\u3002\u51fa\u984c\u5185\u5bb9\u3068\u914d\u70b9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><th>\u51fa\u984c\u5185\u5bb9<\/th><th>\u914d\u70b9<\/th><\/tr><tr><td>Conceptual Framework, Standard-Setting and Financial Reporting<\/td><td>25\uff5e35\uff05<\/td><\/tr><tr><td>Select Financial Statement Accounts<\/td><td>30\uff5e40\uff05<\/td><\/tr><tr><td>Select Transactions<\/td><td>20\uff5e30\uff05<\/td><\/tr><tr><td>State and Local Governments<\/td><td>5\uff5e15\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/becomeacpa\/cpaexam\/examinationcontent\/downloadabledocuments\/cpa-exam-blueprints-effective-july-2021.pdf\" target=\"_blank\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u300cthe CPA Exam Blueprints, detailing content eligible for testing as of July 1, 2021\u300d<\/a><\/p>\n\n\n\n<p>\u51fa\u984c\u5f62\u5f0f\u306f\u30014\u629e\u554f\u984c\u306e\u300cMultiple Choice\uff08MC\uff09\u300d\u3068\u7dcf\u5408\u554f\u984c\u306e\u300cTask-based Simulation\uff08TBS\uff09\u300d\u306e2\u3064\u3067\u3001MC\u304c66\u554f\u3001TBS\u304c8\u554f\u3002\u914d\u70b9\u306f\u3001MC\u3068TBS\u304c\u305d\u308c\u305e\u308c50\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<p>FAR\u3067\u306f\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u306e\u77e5\u8b58\u304c\u554f\u308f\u308c\u308b\u305f\u3081\u3001\u65e5\u672c\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u306e\u77e5\u8b58\u304c\u3042\u308b\u4eba\u306b\u3068\u3063\u3066\u306f\u99b4\u67d3\u307f\u3084\u3059\u304f\u611f\u3058\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Business Environment and Concepts\uff08BEC\uff09<\/h3>\n\n\n\n<p>Business Environment and Concepts\uff08BEC\uff09\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3059\u308b\u79d1\u76ee\u3067\u3059\u3002\u51fa\u984c\u5185\u5bb9\u3068\u914d\u70b9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><th>\u51fa\u984c\u5185\u5bb9<\/th><th>\u914d\u70b9<\/th><\/tr><tr><td>Enterprise Risk Management, Internal Controls and Business Processes<\/td><td>20\uff5e30\uff05<\/td><\/tr><tr><td>Economics<\/td><td>15\uff5e25\uff05<\/td><\/tr><tr><td>Financial Management&nbsp;<\/td><td>10\uff5e20\uff05<\/td><\/tr><tr><td>Information Technology<\/td><td>15\uff5e25\uff05<\/td><\/tr><tr><td>Operations Management<\/td><td>15\uff5e25\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/becomeacpa\/cpaexam\/examinationcontent\/downloadabledocuments\/cpa-exam-blueprints-effective-july-2021.pdf\" target=\"_blank\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u300cthe CPA Exam Blueprints, detailing content eligible for testing as of July 1, 2021\u300d<\/a><\/p>\n\n\n\n<p>\u554f\u984c\u5f62\u5f0f\u306f\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305fMC\u304c62\u554f\u3001TBS\u304c4\u554f\u3001\u305d\u3057\u3066\u8a18\u8ff0\u554f\u984c\u300cWritten Communication\uff08WC\uff09\u300d\u304c3\u554f\u51fa\u984c\u3055\u308c\u307e\u3059\u3002\u914d\u70b9\u306fMC\u304c50\uff05\u3001TBS\u304c35\uff05\u3001WC\u304c15\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<p>BEC\u3067\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5546\u53d6\u5f15\u306e\u77e5\u8b58\u3001\u305d\u3057\u3066\u5b9f\u52d9\u3067\u306e\u5fdc\u7528\u529b\u306a\u3069\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Auditing and Attestation\uff08AUD\uff09<\/h3>\n\n\n\n<p>Auditing and Attestation\uff08AUD\uff09\u306f\u3001\u76e3\u67fb\u304a\u3088\u3073\u8af8\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u79d1\u76ee\u3067\u3059\u3002\u51fa\u984c\u5185\u5bb9\u3068\u914d\u70b9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><th>\u51fa\u984c\u5185\u5bb9<\/th><th>\u914d\u70b9<\/th><\/tr><tr><td>Ethics, Professional Responsibilities and General Principles<\/td><td>15\uff5e25\uff05<\/td><\/tr><tr><td>Assessing Risk and Developing a Planned Response<\/td><td>25\uff5e35\uff05<\/td><\/tr><tr><td>Performing Further Procedures and Obtaining Evidence<\/td><td>30\uff5e40\uff05<\/td><\/tr><tr><td>Forming Conclusions and Reporting<\/td><td>10\uff5e20\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/becomeacpa\/cpaexam\/examinationcontent\/downloadabledocuments\/cpa-exam-blueprints-effective-july-2021.pdf\" target=\"_blank\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u300cthe CPA Exam Blueprints, detailing content eligible for testing as of July 1, 2021\u300d<\/a><\/p>\n\n\n\n<p>\u554f\u984c\u5f62\u5f0f\u306fMC\u304c72\u554f\u3001TBS\u304c8\u554f\u3067\u3001\u914d\u70b9\u306f\u305d\u308c\u305e\u308c50\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<p>AUD\u3067\u306f\u3001\u76e3\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u696d\u52d9\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306e\u5fdc\u7528\u529b\u306a\u3069\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Regulation\uff08REG\uff09<\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u7d39\u4ecb\u3059\u308bRegulation\uff08REG\uff09\u306f\u3001\u8077\u696d\u502b\u7406\u3084\u6cd5\u7684\u8cac\u4efb\u306a\u3069\u8af8\u6cd5\u898f\u306e\u79d1\u76ee\u3067\u3059\u3002\u51fa\u984c\u5185\u5bb9\u3068\u914d\u70b9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><th>\u51fa\u984c\u5185\u5bb9<\/th><th>\u914d\u70b9<\/th><\/tr><tr><td>Ethics, Professional Responsibilities and Federal Tax Procedures<\/td><td>10\uff5e20\uff05<\/td><\/tr><tr><td>Business Law<\/td><td>10\uff5e20\uff05<\/td><\/tr><tr><td>Federal Taxation of Property Transactions<\/td><td>12\uff5e22\uff05<\/td><\/tr><tr><td>Federal Taxation of Individuals<\/td><td>15\uff5e25\uff05<\/td><\/tr><tr><td>Federal Taxation of Entities<\/td><td>28\uff5e38\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/becomeacpa\/cpaexam\/examinationcontent\/downloadabledocuments\/cpa-exam-blueprints-effective-july-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u300cthe CPA Exam Blueprints, detailing content eligible for testing as of July 1, 2021\u300d<\/a><\/p>\n\n\n\n<p>\u554f\u984c\u5f62\u5f0f\u306fMC\u304c76\u554f\u3001TBS\u304c8\u554f\u3067\u3001\u914d\u70b9\u306f\u305d\u308c\u305e\u308c50%\u3067\u3059\u3002<\/p>\n\n\n\n<p>REG\u3067\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u6cd5\u3084\u5951\u7d04\u3001\u7a0e\u6cd5\u306a\u3069\u5e45\u5e83\u3044\u5185\u5bb9\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"2\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306e\u51fa\u984c\u5f62\u5f0f\u306f\uff1f<\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u6b21\u306b\u3001USCPA\u306e\u51fa\u984c\u5f62\u5f0f\u3067\u3042\u308bMC\u30fbTBS\u30fbWC\u306e3\u3064\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Multiple Choice\uff08MC\uff09<\/h3>\n\n\n\n<p>\u56db\u629e\u554f\u984c\u306eMultiple Choice\uff08MC\uff09\u306f\u30014\u79d1\u76ee\u3059\u3079\u3066\u3067\u767b\u5834\u3057\u307e\u3059\u3002PC\u306e\u753b\u9762\u4e0a\u306b\u56db\u629e\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u3001\u6b63\u3057\u3044\u9078\u629e\u80a2\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u5f62\u5f0f\u3067\u3059\u3002\u554f\u984c\u3092\u89e3\u304f\u969b\u306f\u3001\u96fb\u5353\u3084\u30a8\u30af\u30bb\u30eb\u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0b\u8a18\u306f\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u304c2019\u5e74\u306b\u516c\u8868\u3057\u305fUSCPA\u306e\u30ea\u30ea\u30fc\u30b9\u554f\u984c\u3067\u3059\u306e\u3067\u3001\u30a4\u30e1\u30fc\u30b8\u3092\u63b4\u3080\u305f\u3081\u306e\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Which of the following statements is correct concerning both an engagement to compile and an engagement to review a nonissuer&#8217;s financial statements?<\/p><p>A.The accountant expresses no assurance on the financial statements.<br>B.The accountant should obtain a written management representation letter.<br>C.The accountant need not obtain an understanding of internal control.<br>D.The accountant must be independent in fact and appearance.<\/p><\/blockquote>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.mocpa.org\/docs\/default-source\/CPA-Candidates\/aicpa-mcq-release-document-2019.pdf\" target=\"_blank\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u300c140 free CPA Exam multiple-choice questions (MCQs)\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Task-Based Simulation\uff08TBS\uff09<\/h3>\n\n\n\n<p>Task-Based Simulation\uff08TBS\uff09\u3067\u306f\u3001\u8868\u306e\u7a74\u57cb\u3081\u3084\u6570\u5024\u306e\u5165\u529b\u3001\u8cc7\u6599\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u691c\u7d22\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u4e8b\u4f8b\u554f\u984c\u3092\u901a\u3057\u3066\u7dcf\u5408\u7684\u306a\u77e5\u8b58\u3092\u6e2c\u5b9a\u3057\u307e\u3059\u3002\u3053\u306eTBS\u306f\u3001MC\u3068\u540c\u69d8\u306b4\u79d1\u76ee\u3059\u3079\u3066\u3067\u767b\u5834\u3057\u307e\u3059\u3002\u4f1a\u8a08\u3084\u76e3\u67fb\u306e\u77e5\u8b58\u304c\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u601d\u8003\u529b\u3084\u51e6\u7406\u80fd\u529b\u3092\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u7a74\u57cb\u3081\u554f\u984c\u3067\u306f\u3001\u554f\u984c\u3092\u3057\u3063\u304b\u308a\u3068\u8aad\u3093\u3067\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u81ea\u5206\u3067\u6bd4\u7387\u306a\u3069\u306e\u6570\u5024\u3092\u5c0e\u304d\u51fa\u3057\u3066\u6253\u3061\u8fbc\u307e\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u96fb\u5353\u3084\u30a8\u30af\u30bb\u30eb\u3001\u6587\u732e\u3001\u63d0\u793a\u8cc7\u6599\u3001\u30cf\u30a4\u30e9\u30a4\u30c8\u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6d3b\u7528\u3057\u3001\u4f55\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u6b63\u3057\u304f\u7b54\u3048\u308b\u80fd\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Written Communication\uff08WC\uff09<\/h3>\n\n\n\n<p>Written Communication\uff08WC\uff09\u306f\u3001BEC\u306e3\u554f\u3067\u306e\u307f\u51fa\u984c\u3055\u308c\u308b\u8a18\u8ff0\u5f0f\u306e\u554f\u984c\u3067\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u3068\u3057\u3066\u53d6\u5f15\u5148\u3078\u30d3\u30b8\u30cd\u30b9\u30ec\u30bf\u30fc\u3092\u66f8\u3044\u305f\u308a\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3068\u3057\u3066\u4e0a\u53f8\u306b\u30d3\u30b8\u30cd\u30b9\u30e1\u30e2\u3092\u66f8\u3044\u305f\u308a\u306a\u3069\u3001\u8a2d\u554f\u306e\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u82f1\u6587\u3092\u66f8\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u30c6\u30fc\u30de\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u5358\u8a9e\u529b\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u3001\u82f1\u8a9e\u3067\u6587\u7ae0\u3092\u66f8\u304f\u969b\u306e\u624b\u9806\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u4f55\u3092\u3069\u306e\u3088\u3046\u306a\u69cb\u6210\u3067\u66f8\u304f\u3079\u304d\u306a\u306e\u304b\u3092\u3001\u4e00\u5ea6\u982d\u306e\u4e2d\u3067\u6574\u7406\u3057\u3066\u304b\u3089\u3001\u5c0e\u5165\u30fb\u672c\u8ad6\u30fb\u7d50\u8ad6\u3092\u610f\u8b58\u3057\u3066\u66f8\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6e1b\u70b9\u65b9\u5f0f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6a5f\u68b0\u63a1\u70b9\u3067\u3088\u308a\u9ad8\u3044\u70b9\u6570\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306e\u30c6\u30af\u30cb\u30c3\u30af\u306a\u3069\u3082\u78e8\u3044\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"3\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b<\/h2>\n\n\n\n<p>\u201c\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u201d\u3068\u805e\u304f\u3068\u96e3\u6613\u5ea6\u304c\u9ad8\u305d\u3046\u306b\u611f\u3058\u307e\u3059\u304c\u3001\u4e00\u4f53\u3069\u306e\u304f\u3089\u3044\u306e\u82f1\u8a9e\u529b\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u5927\u5b66\u53d7\u9a13\u3067\u5b66\u3076\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u304c\u3042\u308c\u3070\u30c1\u30e3\u30ec\u30f3\u30b8\u304c\u53ef\u80fd\u3067\u3059\u3002\u7279\u5225\u306b\u96e3\u3057\u3044\u82f1\u5358\u8a9e\u3084\u6587\u6cd5\u306e\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u5927\u5b66\u30ec\u30d9\u30eb\u307e\u3067\u306e\u82f1\u8a9e\u3092\u7fd2\u5f97\u3057\u3066\u3044\u308b\u65b9\u3067\u3042\u308c\u3070\u5408\u683c\u306e\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30da\u30fc\u30d1\u30fc\u30c6\u30b9\u30c8\u306e\u305f\u3081\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u3068\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u30b9\u30ad\u30eb\u3060\u3051\u304c\u6e2c\u5b9a\u3055\u308c\u3001\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u30b9\u30ad\u30eb\u304c\u4e0d\u8981\u306a\u70b9\u3082\u82f1\u4f1a\u8a71\u304c\u82e6\u624b\u306a\u4eba\u306b\u3068\u3063\u3066\u306f\u3046\u308c\u3057\u3044\u30dd\u30a4\u30f3\u30c8\u3002\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u3068\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u57fa\u672c\u3092\u62bc\u3055\u3048\u3064\u3064\u3001\u3055\u3089\u306b\u4f1a\u8a08\u7528\u8a9e\u306a\u3069\u306e\u5c02\u9580\u7684\u306a\u82f1\u5358\u8a9e\u3092\u7fd2\u5f97\u3059\u308c\u3070\u5408\u683c\u306e\u78ba\u7387\u3092\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u96e3\u6613\u5ea6\u304c\u5177\u4f53\u7684\u306b\u3069\u306e\u304f\u3089\u3044\u304b\u3068\u8a00\u3046\u3068\u3001\u82f1\u691c\u3067\u3042\u308c\u30701\u301c2\u7d1a\u7a0b\u5ea6\u3001TOEIC\u3067\u3042\u308c\u3070800\u70b9\u304c\u76ee\u5b89\u306e\u305f\u3081\u3001\u4e00\u3064\u306e\u6307\u6a19\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6700\u3082\u91cd\u8981\u306a\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30b9\u30ad\u30eb<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306e\u307b\u307c9\u5272\u3092\u5360\u3081\u308b\u306e\u304c\u3001\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30c6\u30b9\u30c8\u3067\u3059\u3002\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30c6\u30b9\u30c8\u306b\u767b\u5834\u3059\u308b\u82f1\u6587\u306b\u8907\u96d1\u306a\u8868\u73fe\u306f\u5c11\u306a\u304f\u3001\u7c21\u5358\u306a\u6587\u7ae0\u3092\u4e2d\u5fc3\u306b\u554f\u984c\u304c\u5c55\u958b\u3055\u308c\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3059\u3079\u3066\u82f1\u8a9e\u3067\u51fa\u984c\u3055\u308c\u307e\u3059\u304c\u3001\u5148\u307b\u3069\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u5927\u5b66\u53d7\u9a13\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u3067\u8aad\u307f\u89e3\u3051\u308b\u305f\u3081\u904e\u5ea6\u306a\u5fc3\u914d\u306f\u3044\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3067\u3059\u304c\u3001\u554f\u984c\u6570\u304c\u591a\u3044\u3053\u3068\u304b\u3089\u3082\u3001\u30b9\u30e9\u30b9\u30e9\u3068\u8aad\u307f\u9032\u3081\u308b\u529b\u304c\u306a\u3051\u308c\u3070\u6642\u9593\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3046\u305f\u3081\u8981\u6ce8\u610f\u3002\u7279\u306bAUD\u306f\u8a08\u7b97\u554f\u984c\u304c\u306a\u304f\u3059\u3079\u3066\u6587\u7ae0\u554f\u984c\u306e\u305f\u3081\u3001\u8981\u70b9\u3092\u62bc\u3055\u3048\u3064\u3064\u901f\u304f\u8aad\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30c6\u30b9\u30c8\u3092\u653b\u7565\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u554f\u984c\u3092\u89e3\u304f\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u5358\u8a9e\u529b\u3092\u935b\u3048\u3066\u304b\u3089\u3001\u901f\u8aad\u529b\u3092\u78e8\u304f\u3053\u3068\u304c\u9375\u3068\u306a\u308a\u307e\u3059\u3002\u89e3\u7b54\u6642\u9593\u304c\u8db3\u308a\u306a\u3044\u3068\u7126\u308a\u304b\u3089\u30df\u30b9\u3082\u5897\u3048\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u307e\u305a\u306f\u78ba\u304b\u306a\u57fa\u790e\u529b\u3092\u56fa\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1\u79d1\u76ee\u3060\u3051\u3067\u52dd\u8ca0\u3059\u308b\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30b9\u30ad\u30eb<\/h3>\n\n\n\n<p>\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30b9\u30ad\u30eb\u304c\u554f\u308f\u308c\u308bWritten Communication\uff08WC\uff09\u306f\u3001BEC\u3067\u3057\u304b\u51fa\u984c\u3055\u308c\u307e\u305b\u3093\u3002\u914d\u70b9\u3082BEC\u5168\u4f53\u306e\u3046\u306115%\u306e\u307f\u3068\u5272\u5408\u304c\u4f4e\u304f\u3001\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30b9\u30ad\u30eb\u3068\u6bd4\u3079\u308b\u3068\u91cd\u8981\u5ea6\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u63a1\u70b9\u306f\u6a5f\u68b0\u304c\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>IELTS\u306a\u3069\u306e\u82f1\u8a9e\u8a66\u9a13\u3067\u51fa\u984c\u3055\u308c\u308b\u9ad8\u5ea6\u306a\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u3068\u306f\u9055\u3044\u3001\u57fa\u672c\u7684\u306a\u82f1\u6587\u69cb\u9020\u3092\u7406\u89e3\u3057\u3066\u3044\u308c\u3070\u5341\u5206\u306a\u70b9\u6570\u3092\u53d6\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u5b66\u7fd2\u3092\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u3067\u3082\u3001\u904e\u5ea6\u306a\u4e0d\u5b89\u3092\u611f\u3058\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3068\u306f\u3044\u3048\u3001\u307e\u3063\u305f\u304f\u5bfe\u7b56\u3092\u305b\u305a\u5b8c\u5168\u306b\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u3068\u5408\u683c\u7387\u306f\u4e0b\u304c\u308b\u306e\u3067\u3001\u6700\u4f4e\u9650\u306e\u5bfe\u7b56\u306f\u3057\u3066\u304a\u304d\u305f\u3044\u3082\u306e\u3002\u6c4e\u7528\u6027\u306e\u9ad8\u3044\u30d5\u30ec\u30fc\u30ba\u3092\u6697\u8a18\u3057\u305f\u308a\u3001\u8ad6\u70b9\u3092\u7c21\u6f54\u306b\u66f8\u304f\u7df4\u7fd2\u3092\u3057\u305f\u308a\u3068\u3044\u3063\u305f\u57fa\u790e\u306f\u3057\u3063\u304b\u308a\u3068\u56fa\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30ea\u30b9\u30cb\u30f3\u30b0\u30fb\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u306f\u4e0d\u8981\u3002\u305f\u3060\u3057\u4eca\u5f8c\u5c0e\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082<\/h3>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001USCPA\u306e\u8a66\u9a13\u306f\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u306e\u554f\u984c\u304c\u307b\u3068\u3093\u3069\u3001\u305d\u3057\u3066\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u304c1\u79d1\u76ee\u30673\u984c\u3060\u3051\u51fa\u984c\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u73fe\u6642\u70b9\u3067\u306f\u3001\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u3068\u30ea\u30b9\u30cb\u30f3\u30b0\u306e\u5bfe\u7b56\u306f\u4e0d\u8981\u3060\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3001\u4eca\u5f8c\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u3068\u30ea\u30b9\u30cb\u30f3\u30b0\u306e\u8a66\u9a13\u304c\u5c0e\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u30bc\u30ed\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u691c\u8a0e\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5642\u3082\u3002\u305d\u308c\u306b\u3001\u3082\u3057\u5c0e\u5165\u3055\u308c\u306a\u304f\u3066\u3082\u3001\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u3068\u30ea\u30b9\u30cb\u30f3\u30b0\u306e\u30b9\u30ad\u30eb\u306f\u82f1\u8a9e\u306e\u57fa\u790e\u529b\u3092\u8eab\u306b\u3064\u3051\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u4eca\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u3092\u898b\u8d8a\u3057\u3066\u3001\u500b\u4eba\u7684\u306b\u5b66\u7fd2\u3092\u9032\u3081\u3066\u304a\u304f\u306e\u3082\u60aa\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3001\u73fe\u6642\u70b9\u306e\u8a71\u3067\u3044\u3048\u3070USCPA\u306e\u5bfe\u7b56\u306b\u304a\u3044\u3066\u306f\u4e0d\u8981\u306e\u305f\u3081\u3001\u5b66\u7fd2\u3092\u9032\u3081\u3066\u3044\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u7126\u308b\u5fc5\u8981\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"4\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u53d7\u9a13\u306e\u305f\u3081\u306b\u7279\u306b\u935b\u3048\u308b\u3079\u304d\u529b<\/h2>\n\n\n\n<p>\u3053\u3061\u3089\u3067\u306f\u3001\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u53d7\u9a13\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u901f\u8aad\u529b\u30fb\u8aad\u89e3\u529b\u30fb\u4f1a\u8a08\u5c02\u9580\u7528\u8a9e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u901f\u8aad\u529b\u30fb\u8aad\u89e3\u529b<\/h3>\n\n\n\n<p>USCPA\u3067\u306f1\u79d1\u76ee\u3042\u305f\u308a70\uff5e80\u554f\u3092\u8d85\u3048\u308b\u554f\u984c\u304c\u767b\u5834\u3057\u3001\u30b5\u30af\u30b5\u30af\u3068\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u89e3\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6642\u9593\u5185\u306b\u89e3\u7b54\u3092\u7d42\u3048\u308b\u305f\u3081\u306b\u306f\u901f\u8aad\u529b\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u6b63\u7b54\u7387\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u306f\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u8aad\u89e3\u529b\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8a66\u9a13\u306f\u7d044\u6642\u9593\u3068\u9577\u4e01\u5834\u306e\u305f\u3081\u3001\u6700\u5f8c\u307e\u3067\u96c6\u4e2d\u529b\u3092\u5207\u3089\u3055\u306a\u3044\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3002\u7279\u306b\u3001\u4eca\u307e\u3067\u9577\u6642\u9593\u306e\u8a66\u9a13\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u306f\u3001\u9014\u4e2d\u3067\u554f\u984c\u3092\u89e3\u304f\u6c17\u529b\u304c\u7121\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305b\u3063\u304b\u304f\u82f1\u8a9e\u529b\u304c\u3042\u3063\u3066\u3082\u3001\u96c6\u4e2d\u529b\u304c\u306a\u3051\u308c\u3070\u4e0d\u5408\u683c\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6c17\u3092\u3064\u3051\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u3092\u53d7\u3051\u308b\u65b9\u306f\u3001\u307e\u305a\u901f\u8aad\u529b\u3068\u8aad\u89e3\u529b\u3092\u935b\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3002\u305d\u306e\u5f8c\u3001\u6642\u9593\u3092\u8a08\u3063\u3066\u554f\u984c\u3092\u89e3\u304f\u7df4\u7fd2\u3092\u3059\u308b\u306a\u3069\u3001\u96c6\u4e2d\u529b\u3092\u990a\u3046\u5b66\u7fd2\u306b\u3082\u53d6\u308a\u304b\u304b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u5c02\u9580\u7528\u8a9e<\/h3>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u306b\u767b\u5834\u3059\u308b\u6587\u6cd5\u306f\u3001\u4e2d\u5b66\u30ec\u30d9\u30eb\u306e\u77e5\u8b58\u304c\u5b8c\u74a7\u306a\u3089\u3042\u308b\u7a0b\u5ea6\u554f\u984c\u306a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3059\u3067\u306b\u6587\u6cd5\u306e\u57fa\u790e\u304c\u8eab\u306b\u3064\u3044\u3066\u3044\u308b\u4eba\u306f\u3001\u305d\u308c\u3088\u308a\u3082\u5c02\u9580\u7528\u8a9e\u3092\u3057\u3063\u304b\u308a\u3068\u899a\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u4f1a\u8a08\u3084\u76e3\u67fb\u3001\u8ca1\u52d9\u306e\u5206\u91ce\u3067\u4f7f\u7528\u3059\u308b\u5358\u8a9e\u3084\u719f\u8a9e\u306f\u3001\u78ba\u5b9f\u306b\u62bc\u3055\u3048\u305f\u3044\u3068\u3053\u308d\u3002\u3053\u308c\u3089\u306e\u5c02\u9580\u7528\u8a9e\u306b\u52a0\u3048\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u306e\u82f1\u6587\u306b\u3088\u304f\u767b\u5834\u3059\u308b\u8868\u73fe\u3084\u6163\u7528\u53e5\u3092\u30de\u30b9\u30bf\u30fc\u3059\u308c\u3070\u3001\u901f\u8aad\u529b\u3068\u8aad\u89e3\u529b\u306f\u683c\u6bb5\u306b\u4e0a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>TOEIC\u3084\u82f1\u691c\u306a\u3069\u306e\u8a66\u9a13\u3068USCPA\u3067\u306f\u5358\u8a9e\u306e\u7a2e\u985e\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u5b66\u7fd2\u3092\u9032\u3081\u308b\u969b\u306fUSCPA\u306b\u7279\u5316\u3057\u305f\u53c2\u8003\u66f8\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"5\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u8a66\u9a13\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u3092\u935b\u3048\u308b\u52c9\u5f37\u6cd5<\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u82f1\u8a9e\u529b\u3092\u935b\u3048\u308b\u3079\u304d\u306a\u306e\u304b\u3001\u3053\u3061\u3089\u3067\u306f\u5b66\u7fd2\u306b\u4f7f\u3046\u6559\u6750\u3084\u5177\u4f53\u7684\u306a\u5b66\u7fd2\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c02\u7528\u306e\u30c6\u30ad\u30b9\u30c8\u3092\u4f7f\u7528\u3059\u308b<\/h3>\n\n\n\n<p>\u3059\u3067\u306b\u5927\u5b66\u53d7\u9a13\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u304c\u8eab\u306b\u3064\u3044\u3066\u3044\u308b\u4eba\u306f\u3001\u5c02\u9580\u306e\u30c6\u30ad\u30b9\u30c8\u3084\u554f\u984c\u96c6\u3092\u4f7f\u3063\u3066\u52c9\u5f37\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>USCPA\u306f\u82f1\u691c\u3084TOEIC\u3001IELTS\u306a\u3069\u307b\u304b\u306e\u82f1\u8a9e\u8a66\u9a13\u3068\u306f\u9055\u3044\u3001\u4f1a\u8a08\u3084\u76e3\u67fb\u306b\u7279\u5316\u3057\u305f\u5358\u8a9e\u3084\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u554f\u984c\u306e\u5185\u5bb9\u3082\u82f1\u8a9e\u529b\u3092\u554f\u308f\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u3084\u76e3\u67fb\u306e\u77e5\u8b58\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u5c02\u9580\u7684\u306a\u8a66\u9a13\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5c02\u9580\u5206\u91ce\u3068\u95a2\u9023\u6027\u306e\u306a\u3044\u30c6\u30ad\u30b9\u30c8\u3092\u4f7f\u3046\u306e\u306f\u52b9\u7387\u304c\u60aa\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u691c\u7d22\u3059\u308c\u3070USCPA\u306e\u30b5\u30f3\u30d7\u30eb\u554f\u984c\u304c\u89e3\u3051\u308b\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u306e\u30b5\u30a4\u30c8\u3082\u51fa\u3066\u304f\u308b\u306e\u3067\u3001\u3053\u3061\u3089\u3067\u529b\u8a66\u3057\u3092\u3057\u3066\u307f\u308b\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u51fa\u308b\u82f1\u8a9e\u3092\u305f\u304f\u3055\u3093\u8aad\u3080<\/h3>\n\n\n\n<p>\u5148\u307b\u3069\u3001USCPA\u306e\u8a66\u9a13\u3092\u7a81\u7834\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u9580\u306e\u53c2\u8003\u66f8\u3084\u554f\u984c\u96c6\u3092\u4f7f\u3046\u3053\u3068\u304c\u5927\u5207\u3060\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002\u901f\u8aad\u3084\u8aad\u89e3\u529b\u304c\u4f55\u3088\u308a\u91cd\u8981\u306a\u305f\u3081\u3001USCPA\u306b\u7279\u5316\u3057\u305f\u82f1\u8a9e\u3092\u8aad\u3093\u3067\u3068\u306b\u304b\u304f\u554f\u984c\u306b\u6163\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u5b66\u7fd2\u306e\u969b\u306f\u3001\u4e00\u5ea6\u89e3\u3044\u305f\u554f\u984c\u3092\u89e3\u304d\u3063\u3071\u306a\u3057\u3067\u653e\u7f6e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5b8c\u74a7\u306b\u89e3\u3051\u308b\u307e\u3067\u4f55\u5ea6\u3082\u53cd\u5fa9\u3057\u3066\u89e3\u304d\u76f4\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8a18\u61b6\u3092\u5b9a\u7740\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u6bce\u65e5\u30b3\u30c4\u30b3\u30c4\u3068\u7d99\u7d9a\u3057\u3066\u5b66\u7fd2\u3059\u308b\u3053\u3068\u3082\u4e0d\u53ef\u6b20\u3002\u6642\u9593\u304c\u3042\u308b\u65b9\u306f\u6bce\u65e5\u9577\u6642\u9593\u306e\u5b66\u7fd2\u3092\u7d9a\u3051\u308b\u306e\u3082\u3082\u3061\u308d\u3093\u826f\u3044\u3067\u3059\u304c\u3001\u5fd9\u3057\u3044\u793e\u4f1a\u4eba\u306e\u65b9\u306a\u3069\u306f30\u5206\u3067\u3082\u826f\u3044\u306e\u3067\u5b66\u7fd2\u3092\u9014\u5207\u308c\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c02\u9580\u7528\u8a9e\u3092\u3057\u3063\u304b\u308a\u3068\u6697\u8a18\u3059\u308b<\/h3>\n\n\n\n<p>USCPA\u3067\u306f\u5c02\u9580\u7528\u8a9e\u304c\u305f\u304f\u3055\u3093\u767b\u5834\u3059\u308b\u305f\u3081\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5358\u8a9e\u529b\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u901f\u8aad\u529b\u30fb\u8aad\u89e3\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u5206\u304b\u3089\u306a\u3044\u5358\u8a9e\u304c\u306a\u3044\u304f\u3089\u3044\u3057\u3063\u304b\u308a\u3068\u5358\u8a9e\u3092\u6697\u8a18\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u300c\u5358\u8a9e\u3092\u899a\u3048\u308b\u306e\u304c\u82e6\u624b\u300d\u3084\u300c\u52b9\u7387\u7684\u306a\u6697\u8a18\u65b9\u6cd5\u304c\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u81ea\u5206\u3067\u5358\u8a9e\u5e33\u3092\u4f5c\u3063\u305f\u308a\u30ce\u30fc\u30c8\u306b\u66f8\u304d\u7559\u3081\u305f\u308a\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3002\u53c2\u8003\u66f8\u3084\u554f\u984c\u96c6\u3092\u89e3\u3044\u3066\u3001\u5206\u304b\u3089\u306a\u3044\u5358\u8a9e\u306b\u51fa\u4f1a\u3063\u305f\u3089\u3001\u305d\u306e\u90fd\u5ea6\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5358\u8a9e\u3092\u6697\u8a18\u3059\u308b\u969b\u306f\u4e00\u5ea6\u306b\u3059\u3079\u3066\u5b8c\u74a7\u306b\u899a\u3048\u3088\u3046\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u540c\u3058\u5358\u8a9e\u3092\u6bce\u65e5\u898b\u8fd4\u3057\u3066\u5c11\u3057\u305a\u3064\u8a18\u61b6\u306b\u5b9a\u7740\u3055\u305b\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u6bce\u65e5\u306e\u5358\u8a9e\u5b66\u7fd2\u3067\u78ba\u5b9f\u306b\u30a4\u30f3\u30d7\u30c3\u30c8\u3057\u306a\u304c\u3089\u3001\u81ea\u5206\u306e\u3084\u308a\u3084\u3059\u3044\u6697\u8a18\u65b9\u6cd5\u3092\u6a21\u7d22\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"6\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306e\u52c9\u5f37\u306f\u72ec\u5b66\u3067\u3082\u3067\u304d\u308b\uff1f<\/h2>\n\n\n\n<p>USCPA\u8a66\u9a13\u306b\u5411\u3051\u305f\u52c9\u5f37\u306f\u3001\u72ec\u5b66\u3067\u3067\u304d\u306a\u3044\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3059\u3067\u306b\u4e00\u5b9a\u30ec\u30d9\u30eb\u4ee5\u4e0a\u306e\u82f1\u8a9e\u529b\u304c\u3042\u308b\u4eba\u3001\u8a66\u9a13\u306b\u5411\u3051\u3066\u8170\u3092\u636e\u3048\u3066\u5b66\u7fd2\u3059\u308b\u6642\u9593\u304c\u3042\u308b\u4eba\u306a\u3069\u306f\u3001\u53c2\u8003\u66f8\u3084\u554f\u984c\u96c6\u3092\u8cfc\u5165\u3057\u3066\u72ec\u5b66\u3067\u9032\u3081\u308b\u306e\u3082\u4e00\u3064\u306e\u9078\u629e\u80a2\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u81ea\u5206\u3067\u7dad\u6301\u3067\u304d\u308b\u4eba\u3084\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u5b66\u7fd2\u65b9\u6cd5\u3092\u898b\u3064\u3051\u308b\u306e\u304c\u5f97\u610f\u306a\u4eba\u306a\u3069\u3001\u82f1\u8a9e\u5b66\u7fd2\u306b\u6163\u308c\u3066\u3044\u308b\u4eba\u3082\u72ec\u5b66\u3067\u6311\u6226\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u57fa\u790e\u7684\u306a\u82f1\u8a9e\u529b\u304c\u8eab\u306b\u3064\u3044\u3066\u3044\u306a\u3044\u4eba\u3084\u3001\u51fa\u9858\u307e\u3067\u306e\u624b\u7d9a\u304d\u304c\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u4eba\u306a\u3069\u3001\u4e0d\u5b89\u304c\u591a\u3044\u5834\u5408\u306f\u4e88\u5099\u6821\u3078\u3044\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3002\u4e88\u5099\u6821\u3067\u3042\u308c\u3070\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u3084USCPA\u7a81\u7834\u306e\u30b3\u30c4\u3092\u6559\u3048\u3066\u304f\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u51fa\u9858\u307e\u3067\u306e\u624b\u7d9a\u304d\u306a\u3069\u3082\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u5b89\u5fc3\u611f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a name=\"7\"><\/a>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u305f\u3089<\/h2>\n\n\n<div style=\"background-color: #f1f8e5; padding: 20px;\">\n<p>\u672c\u8a18\u4e8b\u3092\u901a\u3057\u3066\u3001USCPA\u306e\u8a66\u9a13\u5185\u5bb9\u3001\u5fc5\u8981\u3068\u3055\u308c\u308b\u82f1\u8a9e\u529b\u3001\u5177\u4f53\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u306a\u3069\u304c\u5206\u304b\u3063\u305f\u306f\u305a\u3002\u300cUSCPA\u306b\u5408\u683c\u3057\u305f\u3044\u3051\u3069\u4f55\u304b\u3089\u59cb\u3081\u305f\u3089\u826f\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4eba\u306f\u3001\u5c02\u7528\u306e\u53c2\u8003\u66f8\u3084\u554f\u984c\u96c6\u3092\u4f7f\u3063\u305f\u5b66\u7fd2\u304b\u3089\u59cb\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u300c\u4e00\u4eba\u3067\u8a66\u9a13\u52c9\u5f37\u3092\u3059\u308b\u306e\u304c\u4e0d\u5b89\u300d\u3084\u300c\u52b9\u7387\u7684\u306b\u5b66\u7fd2\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u30ec\u30a2\u30b8\u30e7\u30d6\u82f1\u4f1a\u8a71\u3092\u5229\u7528\u3059\u308b\u306e\u3082\u304a\u3059\u3059\u3081\u3002<\/p>\n<p>\u3053\u306e\u6a5f\u4f1a\u306b\u3001\u305c\u3072\u3001<a href=\"https:\/\/www.rarejob.com\/pr\/lp2\/?utm_source=englishlab_article_text&amp;utm_medium=media&amp;utm_campaign=lab-text\"><strong>\u30ec\u30a2\u30b8\u30e7\u30d6\u82f1\u4f1a\u8a71\u306e\u30ec\u30c3\u30b9\u30f3<\/strong><\/a>\u3092\u6d3b\u7528\u3057\u3066\u307f\u307e\u305b\u3093\u304b\u3002\u6559\u6750\u3082\u5e45\u5e83\u304f\u63c3\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u3082\u306e\u304c\u9078\u3079\u307e\u3059\u3002<\/p>\n<p>\u8912\u3081\u4e0a\u624b\u306a\u30ec\u30a2\u30b8\u30e7\u30d6\u82f1\u4f1a\u8a71\u8b1b\u5e2b\u304c\u3001\u3042\u306a\u305f\u306e\u6311\u6226\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.rarejob.com\/pr\/lp2\/?utm_source=englishlab_article_text&amp;utm_medium=media&amp;utm_campaign=lab-text\"><strong>\u307e\u305a\u306f\u30ec\u30a2\u30b8\u30e7\u30d6\u82f1\u4f1a\u8a71\u3092\u59cb\u3081\u3088\u3046<\/strong><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u30a2\u30e1\u30ea\u30ab\u306e\u5404\u5dde\u304c\u8a8d\u5b9a\u3059\u308b\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306f\u3001\u8ee2\u8077\u3084\u5c31\u8077\u3001\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3 &#8230;<a class=\"more\" href=\"\/englishlab\/column\/20220516\/\">\u7d9a\u304d\u3092\u8aad\u3080<\/a><\/p>\n","protected":false},"author":48,"featured_media":46341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[584,499,424,325,40],"class_list":["post-46339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-column","tag-uscpa","tag-english","tag-424","tag-325","tag-40"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/posts\/46339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/users\/48"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/comments?post=46339"}],"version-history":[{"count":6,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/posts\/46339\/revisions"}],"predecessor-version":[{"id":56852,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/posts\/46339\/revisions\/56852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/media\/46341"}],"wp:attachment":[{"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/media?parent=46339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/categories?post=46339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rarejob.com\/englishlab\/wp-json\/wp\/v2\/tags?post=46339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}