[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"tag-articles-accounting":3},[4,16,26,35],{"title":5,"description":6,"path":7,"tags":8,"publishedAt":14,"updatedAt":15},"CF精算表エコシステムの大改善 -- Excel数式・間接法CF計算書・双方向リンク・UIリファクタ","CF精算表ビューアを中心に、財務三表シートのExcel計算式組込み、isPLAccountバグ修正、CF計算書の間接法化、精算表と計算書の双方向リンク、B/S増減符号統一など、一日で行った大規模改善の記録。","/cf-worksheet-ecosystem-improvements-2026-02-11",[9,10,11,12,13],"cashflow","excel","vue","refactoring","accounting","2026-02-11T00:00:00.000Z",null,{"title":17,"description":18,"path":19,"tags":20,"publishedAt":14,"updatedAt":15},"仕訳ベース会計データシステムの構築 - CF精算表との貸借一致を保証する設計","useAccountingData composableを新規作成し、期首残高仕訳と期中仕訳を一元管理。試算表の貸借一致チェック、loan-calculatorの端数処理修正、BS現金行の減価償却費バグ修正など、会計データの整合性を保証する仕組みを構築した。","/journal-based-accounting-system-2026-02-11",[13,21,22,23,11,24,25],"journal-entry","trial-balance","cashflow-statement","composable","vitest",{"title":27,"description":28,"path":29,"tags":30,"publishedAt":34,"updatedAt":15},"クレカ明細の返品仕訳バグ修正 - is_refundフラグ実装と借方貸方反転ロジック","クレジットカード明細でプラス値（返品）が発生した際に仕訳の借方・貸方が反転しないバグを修正。is_refundフラグの実装からUI制御まで一連の対応を記録。","/creditcard-refund-journal-fix-2026-02-27",[13,31,21,32,33,11],"bug-fix","refund","sqlite","2026-02-27T00:00:00.000Z",{"title":36,"description":37,"path":38,"tags":39,"publishedAt":44,"updatedAt":15},"財務諸表クイズの実装 - SVGハイライト連動と左右2カラムレイアウト","BS/PL/CFのブラケット構造SVGをスキル化し、クイズ回答に応じてマゼンタで該当箇所を強調する財務諸表学習ページを実装。書籍2026年版の取り込みからPhase 3のサブエージェント並列展開まで。","/financial-statements-quiz",[40,11,41,42,43,13],"svg","nuxt","quiz","financial-statements","2026-05-12T00:00:00.000Z",1781076317384]