ã¢ã¬ã¹ãã³ã®æ帳ã¯æã£ã¦ãã (ã¯ã¦ãªã¨ãããã¤ã³ã¿ã¼ãããã®ãã£ã³ãã¼ã³ã§å½é¸ãããã¤) ãã ãã©ãã¾ã£ãã使ããªãã®ã§ãã£ãããæã¡æ©ããªããªã£ãã
ããããã¡ã¢ãã¨ãã¨ããç¿æ £ããã¾ããªãã®ã§ãç´ã®æ帳ã ããããã¬ã¸ã§ããã ããããä½ãæã¡æ©ãã¦ã¿ã¦ãèªåã®è¨æ¶é åãè£å©ããè¨æ¶è£ ç½®ã使ããã¨ãããã¨ãã§ããªãã
ãããè£å©è¨æ¶ã使ããªãããã§ã¯ãªããã¿ã¹ã¯ç®¡çã®ããã®ã¢ããªã±ã¼ã·ã§ã³ã«æ°ã«ãªã£ããã¨ã°ã ã¨ããè²·ããªãã¨ãããªããã®ãªã©ã¯è¨é²ããã¦ããã
ãã¶ããã¡ã¢ãã¨ããå¾®å¦ãªåä½ã®æ±ãã«æ¸æãã®ã ã¨ãããã
è¤éãªãã®ãã¨ãè¨æ¶ããªããã°ãããªãã¨ãããã®å ´ã§ãªãã¨ããã¦èªåãæ±ããåä½ã«ã¾ã§ä¸¸ãããã¨ãã¦ãããèªåã§æ±ããããªãã»ã©ã«è¤éãªãã®ãã¨ãè¨æ¶ã§ãã¦ããå®è¡ã§ããªãã®ã§ããã°ããã¯è¨é²ãã¦ãã価å¤ã¯ãªãã®ã§ãã ãããããã¦ãã¦ããã®ã ã¨ãããã
ã ãããèªåãå¦çã§ããåä½ã«ã¾ã§ä¸¸ãããã¨ãã§ããã¨ãå¿ ç¶ã¨æ¥å¸¸çã«ä½¿ã£ã¦ããã¿ã¹ã¯ç®¡çã¢ããªã±ã¼ã·ã§ã³ãªã©ã§äºãæ¸ãåä½ã«ãªã£ã¦ããããªãã¤ã³ãã ã¨ãåªå 度ãªã©ã管çã§ããã®ã§ãµã¤ãã®ã¡ã¢ã¨ããæ¦å¿µã表ããã¢ããªã±ã¼ã·ã§ã³ãç©ä½ãããæ±ããããã