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        <title>会計用語辞典</title>
        <link>http://kaikeii.fxglossary.net/</link>
        <description>会計用語集・会計用語辞典</description>
        <language>ja</language>
        <copyright>Copyright 2008</copyright>
        <lastBuildDate>Wed, 13 Feb 2008 15:17:59 +0900</lastBuildDate>
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        <item>
            <title>標準原価</title>
            <description><![CDATA[<p>原価標準に、生産量を乗じて計算して出された原価の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-155.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-155.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">は行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 15:17:59 +0900</pubDate>
        </item>
        
        <item>
            <title>部門別原価計算</title>
            <description><![CDATA[<p>費目別計算で得られた原価要素を原価部門別に部類集計する方法の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-154.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-154.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">は行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 15:14:11 +0900</pubDate>
        </item>
        
        <item>
            <title>費目別原価計算</title>
            <description><![CDATA[<p>原価の実際発生額を費目別に分類して計算する原価計算方法の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-153.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-153.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">は行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 15:06:49 +0900</pubDate>
        </item>
        
        <item>
            <title>直接原価計算</title>
            <description><![CDATA[<p>原価要素を変動費と固定費に分類して、変動費を直接原価として、固定費を期間費用とする原価計算方法の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-152.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-152.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">た行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 15:04:07 +0900</pubDate>
        </item>
        
        <item>
            <title>固定費</title>
            <description><![CDATA[<p>変化しない原価の事</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-151.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-151.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">か行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:58:02 +0900</pubDate>
        </item>
        
        <item>
            <title>変動費</title>
            <description><![CDATA[<p>操業度の変動に比例して変動する原価の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-150.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-150.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">は行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:51:26 +0900</pubDate>
        </item>
        
        <item>
            <title>損益分岐点</title>
            <description><![CDATA[<p>企業の損益の計算上、損益と利益の分かれ目となる売上高の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-149.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-149.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">さ行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:46:45 +0900</pubDate>
        </item>
        
        <item>
            <title>単純総合原価計算</title>
            <description><![CDATA[<p>同種の製品を連続的に生産している場合に適用する原価計算のこと。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-148.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-148.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">た行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:44:30 +0900</pubDate>
        </item>
        
        <item>
            <title>総合原価計算</title>
            <description><![CDATA[<p>同種の製品を連続的に計算する生産形態に適した原価計算の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-147.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-147.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">さ行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:41:18 +0900</pubDate>
        </item>
        
        <item>
            <title>実際原価計算</title>
            <description><![CDATA[<p>実際原価に基づく原価計算のこと</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-146.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-146.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">さ行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:37:48 +0900</pubDate>
        </item>
        
        <item>
            <title>原価計算期間</title>
            <description><![CDATA[<p>原価計算を行う期間の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-145.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-145.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">か行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:36:28 +0900</pubDate>
        </item>
        
        <item>
            <title>経費</title>
            <description><![CDATA[<p>材料費、労働費以外の費用の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-144.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-144.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">か行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:21:34 +0900</pubDate>
        </item>
        
        <item>
            <title>材料費</title>
            <description><![CDATA[<p>原料、材料で生じる費用の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-143.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-143.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">さ行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:18:58 +0900</pubDate>
        </item>
        
        <item>
            <title>個別原価計算</title>
            <description><![CDATA[<p>製品の原価を個別的に計算する方法の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-142.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-142.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">か行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:16:51 +0900</pubDate>
        </item>
        
        <item>
            <title>原価計算基準</title>
            <description><![CDATA[<p>原価計算の、実践規模の事。</p>]]></description>
            <link>http://kaikeii.fxglossary.net/2008/02/post-141.html</link>
            <guid>http://kaikeii.fxglossary.net/2008/02/post-141.html</guid>
            
                <category domain="http://www.sixapart.com/ns/types#category">か行</category>
            
                <category domain="http://www.sixapart.com/ns/types#category">原価用語</category>
            
            
            <pubDate>Wed, 13 Feb 2008 14:15:16 +0900</pubDate>
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