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  <title id="title">財務会計論の計算と理論、短答式と論文式の全体マップ</title>
  <desc id="desc">計算と理論が合体して財務会計論になり、短答式と論文式で問われ方が変わることを示す図解</desc>
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  <text x="600" y="72" text-anchor="middle" class="title">財務会計論は「2心同体」の最強ジョブ</text>
  <text x="600" y="108" text-anchor="middle" class="sub">計算（手続）と理論（理由）を一括りで育てると、実力ランキングが上がる</text>

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    <text x="187" y="232" text-anchor="middle" class="pill">計算</text>
    <text x="375" y="224" text-anchor="middle" class="label">基本の剣技</text>
    <text x="375" y="252" text-anchor="middle" class="ruby">（きほんのけんぎ）</text>
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    <text x="375" y="308" text-anchor="middle" class="body">会計処理の手続を学ぶ</text>
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    <text x="797" y="232" text-anchor="middle" class="pill">理論</text>
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    <text x="990" y="252" text-anchor="middle" class="ruby">（しろまほうのじゅもん）</text>
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    <text x="990" y="308" text-anchor="middle" class="body">背景にある理由を問う</text>
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    <text x="600" y="537" text-anchor="middle" class="label">最強ジョブ：財務会計論</text>
    <text x="600" y="567" text-anchor="middle" class="ruby">（ざいむかいけいろん）</text>
    <text x="600" y="606" text-anchor="middle" class="body">計算と理論を分けず、一括りで学ぶ</text>
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    <text x="170" y="751" text-anchor="middle" class="pill">短答</text>
    <text x="250" y="752" class="ruby">（たんとう）</text>
    <text x="110" y="797" class="body">配点：約80点 / 500点満点中</text>
    <text x="110" y="827" class="small">マークシート形式。広い範囲から細かく出題。</text>
    <text x="110" y="855" class="small">理論は1問3分以内、全体30分のタイムアタック。</text>
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    <text x="710" y="751" text-anchor="middle" class="pill">論文</text>
    <text x="790" y="752" class="ruby">（ろんぶん）</text>
    <text x="650" y="797" class="body">配点：約110点 / 700点満点中</text>
    <text x="650" y="827" class="small">大問3問、180分。文章を記述する形式。</text>
    <text x="650" y="855" class="small">思考力・判断力・応用能力・論述力が問われる。</text>
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  <text x="600" y="680" text-anchor="middle" class="tiny">試験では問われ方が変わる</text>
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