{"id":100796,"date":"2016-07-14T10:14:33","date_gmt":"2016-07-14T01:14:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100796"},"modified":"2018-07-09T08:50:24","modified_gmt":"2018-07-08T23:50:24","slug":"accounting-article-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-49\/","title":{"rendered":"\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8\u3014\u4f1a\u8a08\u9762\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u707d\u5bb3\u304c\u4f1a\u8a08\u5236\u5ea6\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p><del>\u203b\u3053\u306e\u9023\u8f09\u306f\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u306b\u3054\u767b\u9332\u3044\u305f\u3060\u304f\u3068\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/del><br \/>\n\u203b\u672c\u9023\u8f09\u306f\u5f53\u9762\u306e\u9593\u3001\u975e\u4f1a\u54e1\u306e\u65b9\u3067\u3082\u30ed\u30b0\u30a4\u30f3\u306a\u3057\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><strong>\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3014\u4f1a\u8a08\u9762\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u707d\u5bb3\u304c\u4f1a\u8a08\u5236\u5ea6\u306b\u53ca\u307c\u3059\u5f71\u97ff\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u88ab\u707d\u3057\u305f\u6cd5\u4eba\u306e\u4f1a\u8a08<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u304c\u88ab\u707d\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u8868\u793a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a<span style=\"color: #800080;\">\u2460<\/span>\u300c\u962a\u795e\u30fb\u6de1\u8def\u5927\u9707\u707d\u306b\u4fc2\u308b\u707d\u5bb3\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u6210\uff17\u5e74\uff13\u670828\u65e5\u4ed8\u3000\u9707\u707d\u5bfe\u7b56\u672c\u90e8\uff09\u53ca\u3073<span style=\"color: #800080;\">\u2461<\/span>\u300c\u6771\u5317\u5730\u65b9\u592a\u5e73\u6d0b\u6c96\u5730\u9707\u306b\u3088\u308b\u707d\u5bb3\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u621023\u5e74\uff13\u670830\u65e5\u4ed8\u3000\u4f1a\u9577\u901a\u7252\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"color: #800080;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u95b2\u89a7\u53ef\u80fd\u3002<\/span><\/p>\n<p>\u3053\u308c\u3089\uff12\u3064\u306e\u6587\u66f8\u306b\u306f\u3001\u6cd5\u4eba\u304c\u88ab\u707d\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u8868\u793a\u7b49\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u88ab\u707d\u6642\u306b\u9069\u7528\u3059\u308b\u7279\u5225\u306a\u4f1a\u8a08\u57fa\u6e96\u306f\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u707d\u5bb3\u767a\u751f\u6642\u306b\u306f\u3001\u4e0a\u8a18\u6587\u66f8\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u7684\u306a\u5bfe\u5fdc\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88ab\u707d\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u707d\u5bb3\u306f\u3001\u6cd5\u4eba\u306e\u6c7a\u7b97\u6570\u5024\u306b\u5bfe\u3057\u3066\u5e83\u7bc4\u56f2\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3001\u305d\u306e\u5f71\u97ff\u984d\u3082\u5927\u304d\u3044\u3002<\/p>\n<p>\u88ab\u707d\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u707d\u5bb3\u304c\u4f1a\u8a08\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3068\u3001\u8003\u3048\u3089\u308c\u308b\u5bfe\u5fdc\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u25c6 \u707d\u5bb3\u304c\u4f1a\u8a08\u306b\u53ca\u307c\u3059\u5f71\u97ff \u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#808080;\"><\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6ec5\u5931\u640d\u5931\u7b49\u3001\u901a\u5e38\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u306f\u767a\u751f\u3057\u306a\u3044\u8cbb\u7528\u30fb\u640d\u5931\u304c\u5e83\u7bc4\u56f2\u304b\u3064\u591a\u984d\u306b\u767a\u751f\u3059\u308b<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u5bfe\u5fdc<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cbb\u7528\u30fb\u640d\u5931\u306e\u6d17\u3044\u51fa\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cbb\u7528\u30fb\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u8868\u793a\u306e\u691c\u8a0e<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u672a\u78ba\u5b9a\u306e\u8cbb\u7528\u30fb\u640d\u5931\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u7b49\u3001\u898b\u7a4d\u308a\u3092\u4f34\u3046\u4f1a\u8a08\u51e6\u7406\u304c\u591a\u304f\u306a\u308b<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u5bfe\u5fdc<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u3092\u884c\u3046\u305f\u3081\u306e\u30c7\u30fc\u30bf\u53ce\u96c6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u898b\u7a4d\u308a\u65b9\u6cd5\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6ce8\u8a18\u306e\u691c\u8a0e<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u5c06\u6765\u306e\u8a08\u753b\u3084\u898b\u901a\u3057\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u5bfe\u5fdc<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3084\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u7b49\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u5224\u5b9a\u7b49\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u6570\u5024\u306e\u898b\u76f4\u3057\u306e\u5f71\u97ff\u3092\u691c\u8a0e<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u9069\u6642\u958b\u793a\u3084\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3001\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u308b<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25b7\u5bfe\u5fdc<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5fc5\u8981\u306a\u958b\u793a\uff08\u81e8\u6642\u5831\u544a\u66f8\u3001\u9069\u6642\u958b\u793a\uff09\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff08\u6c7a\u7b97\u767a\u8868\u3001\u682a\u4e3b\u7dcf\u4f1a\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u7b49\uff09\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u306a\u304a\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u9805\u76ee\u306b\u3064\u3044\u3066\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u898b\u7a4d\u308a\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u305f\u8cbb\u7528\u30fb\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306b\u898b\u7a4d\u308a\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3084\u3001\u898b\u7a4d\u984d\u3068\u78ba\u5b9a\u984d\u3068\u306e\u9593\u306b\u5dee\u984d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u9069\u7528\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u904e\u53bb\u306e\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\u304c\u3001\u305d\u306e\u898b\u7a4d\u308a\u6642\u70b9\u3067\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u306b\u57fa\u3065\u304f\u6700\u5584\u306e\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3057\u3001\u540c\u4f1a\u8a08\u57fa\u6e96\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100797\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac1-1.png\" alt=\"\u898b\u7a4d\u308a\u306e\u5909\u66f4\u7406\u7531 \u4f1a\u8a08\u51e6\u7406 \u904e\u53bb\u306e\u898b\u7a4d\u308a\u8aa4\u308a\u306b\u8d77\u56e0\u3059\u308b\u5834\u5408 \u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u3068\u3057\u3066\u3001\u4fee\u6b63\u518d\u8868\u793a\u3092\u884c\u3046\u3002 \u904e\u53bb\u306e\u6642\u70b9\u3067\u306f\u6700\u5584\u306e\u65b9\u6cd5\u3067\u898b\u7a4d\u308a\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u306e\u72b6\u6cc1\u306e\u5909\u5316\u306b\u3088\u308a\u898b\u7a4d\u308a\u3092\u5909\u66f4\u3057\u305f\u308a\u3001\u898b\u7a4d\u984d\u3068\u5b9f\u7e3e\u984d\u3068\u306e\u5dee\u984d\u304c\u767a\u751f\u3057\u305f\u5834\u5408 \u904e\u53bb\u306e\u8aa4\u8b2c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u904e\u53bb\u306b\u9061\u3089\u305a\u3001\u898b\u7a4d\u308a\u3092\u5909\u66f4\uff08\u78ba\u5b9a\u984d\u304c\u5224\u660e\uff09\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u5dee\u984d\u3092\u8a8d\u8b58\u3059\u308b\u3002\" width=\"898\" height=\"303\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac1-1.png 898w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac1-1-300x101.png 300w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808000;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u304b\u3089\uff17\u56de\u306b\u308f\u305f\u3063\u3066\u3001\u88ab\u707d\u3057\u305f\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u4fc2\u308b\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u6027\u304c\u9ad8\u3044\u9805\u76ee\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u5404\u56de\u3067\u53d6\u308a\u4e0a\u3052\u308b\u9805\u76ee\uff08\u4e88\u5b9a\uff09\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3014\u4f1a\u8a08\u9762\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015<\/strong><\/span><\/p>\n<ul>\n<li>\u3010\u7b2c\uff11\u56de\u3011\u3000\u707d\u5bb3\u304c\u4f1a\u8a08\u5236\u5ea6\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3000<span style=\"color: #999999;\">\uff08\u672c\u7a3f\uff09<\/span><\/li>\n<li>\u3010\u7b2c\uff12\u56de\u3011\u3000\u8cbb\u7528\u30fb\u640d\u5931\u306e\u8a08\u4e0a\u2460<\/li>\n<li>\u3010\u7b2c\uff13\u56de\u3011\u3000\u8cbb\u7528\u30fb\u640d\u5931\u306e\u8a08\u4e0a\u2461<\/li>\n<li>\u3010\u7b2c\uff14\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u306e\u51e6\u7406<\/li>\n<li>\u3010\u7b2c\uff15\u56de\u3011\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u7406<\/li>\n<li>\u3010\u7b2c\uff16\u56de\u3011\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3078\u306e\u5f71\u97ff<\/li>\n<li>\u3010\u7b2c\uff17\u56de\u3011\u3000\u904e\u53bb\u306e\u707d\u5bb3\u6642\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30fb\u958b\u793a<\/li>\n<li>\u3010\u7b2c\uff18\u56de\u3011\u3000\u5f8c\u767a\u4e8b\u8c61<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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