{"id":100891,"date":"2016-07-28T10:11:40","date_gmt":"2016-07-28T01:11:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100891"},"modified":"2018-07-09T08:50:31","modified_gmt":"2018-07-08T23:50:31","slug":"financial-accounting-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-23\/","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\uff13\u56de\u3011\u300c\u8cbb\u7528\u30fb\u640d\u5931\u306e\u8a08\u4e0a\u2461\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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cbb\u7528\u30fb\u640d\u5931\u306e\u8a08\u4e0a\u2461\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u88ab\u707d\u306b\u3088\u308b\u640d\u5931\u306e\u8868\u793a<\/strong><\/h4>\n<p>\u5927\u5730\u9707\u306a\u3069\u306b\u3088\u3063\u3066\u6cd5\u4eba\u304c\u88ab\u707d\u3057\u305f\u5834\u5408\u306b\u3001\u76f4\u63a5\u7684\u30fb\u9593\u63a5\u7684\u306b\u6cd5\u4eba\u306b\u767a\u751f\u3059\u308b\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5f53\u8a72\u640d\u5931\u3092\u793a\u3059\u9069\u5f53\u306a\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u79d1\u76ee\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u300c\u88ab\u707d\u8cc7\u7523\u6ec5\u5931\u640d\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u300c\u88ab\u707d\u8cc7\u7523\u64a4\u53bb\u8cbb\u7528\u300d<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u91d1\u984d\u7684\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u640d\u5931\u3067\u306f\u306a\u304f\u7d4c\u5e38\u7684\u306a\u8cbb\u7528\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u58f2\u4e0a\u539f\u4fa1\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u53c8\u306f\u55b6\u696d\u5916\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8868\u793a\u79d1\u76ee\u3068\u3057\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5f53\u8a72\u640d\u5931\u3092\u793a\u3059\u9069\u5f53\u306a\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u3066\u8868\u793a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u707d\u5bb3\u640d\u5931\u300d\u300c\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u300d\u306a\u3069\u306e\u79d1\u76ee\u3092\u7528\u3044\u3066\u3001\u4e00\u62ec\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u5b9f\u52d9\u4e0a\u306f\u3053\u306e\u8868\u793a\u65b9\u6cd5\u304c\u591a\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u8a72\u640d\u5931\u306e\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3092\u884c\u3046\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306e\u958b\u793a\u4f8b\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u25c6\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-100892\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-1.png\" alt=\"\u7279\u5225\u640d\u5931\t\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09 \u3000\u3000\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\t\u203b1\u3000200\" width=\"360\" height=\"69\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-1.png 514w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-1-300x57.png 300w\" sizes=\"(max-width: 360px) 100vw, 360px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\">\u25c6\u6ce8\u8a18\u4e8b\u9805<br \/>\n\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u95a2\u4fc2\uff09<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u203b\uff11\u3000\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306f\u00d7\u00d7\u707d\u5bb3\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-100893\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-2.png\" alt=\"\u707d\u5bb3\u306b\u3088\u308b\u64cd\u696d\u30fb\u55b6\u696d\u4f11\u6b62\u671f\u9593\u4e2d\u306e\u56fa\u5b9a\u8cbb\t100\u767e\u4e07\u5186 \t\u56fa\u5b9a\u8cc7\u7523\u53ca\u3073\u305f\u306a\u5378\u8cc7\u7523\u306e\u6ec5\u5931\u640d\u5931\t50\u767e\u4e07\u5186 \t\u707d\u5bb3\u8cc7\u7523\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\t50\u767e\u4e07\u5186 \t\u5408\u8a08\t200\u767e\u4e07\u5186\" width=\"465\" height=\"119\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-2.png 664w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/hisai-client-ac3-2-300x76.png 300w\" sizes=\"(max-width: 465px) 100vw, 465px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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