{"id":101241,"date":"2016-07-21T10:12:26","date_gmt":"2016-07-21T01:12:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=101241"},"modified":"2016-10-12T15:57:43","modified_gmt":"2016-10-12T06:57:43","slug":"accounting-article-50","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-50\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u5de5\u5834\u306b\u304a\u3051\u308b\u706b\u707d\u767a\u751f\u306e\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5de5\u5834\u306b\u304a\u3051\u308b\u706b\u707d\u767a\u751f\u306e\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>\u5f53\u793e\uff08A\u793e\uff09\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u98df\u54c1\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u5f53\u671f\u3001A\u793e\u306eB\u5de5\u5834\u306b\u304a\u3044\u3066\u706b\u707d\u304c\u767a\u751f\u3057\u305f\u3002B\u5de5\u5834\u306f\u3001a\u68df\u3068b\u68df\u53ca\u3073\u88fd\u54c1\u5009\u5eab\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001a\u68df\u306f\u5168\u713c\u3057\u518d\u7a3c\u50cd\u304c\u56f0\u96e3\u306a\u72b6\u614b\u3067\u3042\u308b\u3002b\u68df\u53ca\u3073\u5009\u5eab\u306b\u3064\u3044\u3066\u306f\u3001\u76f4\u63a5\u306e\u88ab\u5bb3\u306f\u306a\u304b\u3063\u305f\u3002<\/strong><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u7fcc\u671f\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u7b49\u306b\u3088\u308a\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u304c\u898b\u8fbc\u307e\u308c\u3001\u305d\u308c\u3092\u5143\u306b\u65b0\u305f\u306a\u5de5\u5834\u3092\u5efa\u8a2d\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/strong><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u306a\u304a\u3001A\u793e\u306f\u3053\u308c\u3092\u6a5f\u306b\u3001\u8001\u673d\u5316\u3057\u305f\u751f\u7523\u30e9\u30a4\u30f3\u3092\u4e00\u65b0\u3057\u3001\u6577\u5730\u5185\u306b\u65b0\u305f\u306bc\u68df\u3092\u5efa\u8a2d\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002b\u68df\u306e\u6a5f\u80fd\u306b\u3064\u3044\u3066\u306fc\u68df\u3067\u8cc4\u3048\u308b\u305f\u3081\u3001b\u68df\u306b\u3064\u3044\u3066\u306f\u5f53\u9762\u306e\u9593\u3001\u904a\u4f11\u72b6\u614b\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u671f\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u6765\u671f\u306b\u306f\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u6765\u671f\u306b\u304a\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/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:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u68da\u5378\u8cc7\u7523\u5ec3\u68c4\u640d\u30fb\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\u306e\u8a08\u4e0a\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u306b\u4f34\u3046\u4f1a\u8a08\u51e6\u7406\u3001\u4fdd\u967a\u5dee\u76ca\u306b\u4fc2\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u68da\u5378\u8cc7\u7523\u5ec3\u68c4\u640d\u30fb\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\uff08\u706b\u707d\u640d\u5931\uff09\u306e\u8a08\u4e0a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p style=\"margin-bottom: 8px;\">\u68da\u5378\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u304c\u706b\u707d\u7b49\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u3092\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u6e1b\u984d\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 8px;\">\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c11\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2460\u300c\u5b9f\u5730\u68da\u5378\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article\/\" target=\"_blank\">\u3010\u7b2c11\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2460\u3000\u300c\u5b9f\u5730\u68da\u5378\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c12\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2461\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article-2\/\" target=\"_blank\">\u3010\u7b2c12\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2461\u3000\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c13\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2462\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u6b63\u5e38\u306a\u55b6\u696d\u5faa\u74b0\u904e\u7a0b\u304b\u3089\u5916\u308c\u305f\u68da\u5378\u8cc7\u7523\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article-3\/\" target=\"_blank\">\u3010\u7b2c13\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2462\u3000\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u6b63\u5e38\u306a\u55b6\u696d\u5faa\u74b0\u904e\u7a0b\u304b\u3089\u5916\u308c\u305f\u68da\u5378\u8cc7\u7523<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u68da\u5378\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u304c\u706b\u707d\u7b49\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u3092\u5e33\u7c3f\u4e0a\u304b\u3089\u53d6\u308a\u9664\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6ec5\u5931\u90e8\u5206\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u3064\u3044\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u969b\u3001\u51e6\u5206\u6642\u306e\u5e33\u7c3f\u4fa1\u683c\u306b\u51e6\u5206\u306b\u8981\u3059\u308b\u8cbb\u7528\uff08\u6ec5\u5931\u8cbb\u7528\uff09\u3092\u542b\u3081\u3066\u300c\u706b\u707d\u640d\u5931\u300d\u7b49\u306e\u79d1\u76ee\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u6ec5\u5931\u3057\u305f\u8cc7\u7523\u304c\u56fa\u5b9a\u8cc7\u7523\u306e\u5834\u5408\u3001\u5e33\u7c3f\u4fa1\u683c\u306b\u3064\u3044\u3066\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u671f\u9996\u304b\u3089\u9664\u5374\u65e5\u307e\u3067\u306e\u6708\u5272\u7b49\u3067\u8a08\u7b97\u3057\u3001\u671f\u9996\u306e\u5e33\u7c3f\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3068\u8003\u3048\u3089\u308c\u308b\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u3092\u53c2\u7167\u306e\u3053\u3068\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6708\u5272\u3084\u65e5\u5272\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u671f\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u306e\u300c\u706b\u707d\u640d\u5931\u300d\u306f\u81e8\u6642\u7570\u5e38\u306a\u8981\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u5e38\u3001\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u89e3\u8aac\u306f\u3001\u6ec5\u5931\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u68da\u5378\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u7b49\u306e\u5bfe\u8c61\u3067\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u3089\u306e\u706b\u707d\u4fdd\u967a\u7b49\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5834\u5408\u306b\u306f\uff08\u7279\u306b\u706b\u707d\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u68da\u5378\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u683c\u3092\u4e0a\u56de\u308b\u706b\u707d\u4fdd\u967a\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff09\u3001\u5de5\u5834\u304c\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u6642\u70b9\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u5834\u5408\u306f\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\uff09\u3092\u300c\u706b\u707d\u672a\u6c7a\u7b97\u52d8\u5b9a\u300d\u7b49\u306e\u4eee\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u3066\u56fa\u5b9a\u8cc7\u7523\u7b49\u304c\u6ec5\u5931\u3057\u305f\u4e8b\u5b9f\u306e\u307f\u3092\u8a18\u5e33\u3057\u3001\u706b\u707d\u640d\u5931\u306f\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u3002\u300c<strong>\uff13\u3000\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u306b\u4f34\u3046\u4f1a\u8a08\u51e6\u7406<\/strong>\u300d\u53ca\u3073\u300c<strong>\uff14\u3000\u4fdd\u967a\u5dee\u76ca\u306b\u4fc2\u308b\u5727\u7e2e\u8a18\u5e33<\/strong>\u300d\u306e\u9805\u76ee\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101254\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-1.png\" alt=\"\" width=\"1102\" height=\"798\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-1.png 1102w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-1-300x217.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-1-1024x741.png 1024w\" sizes=\"(max-width: 1102px) 100vw, 1102px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3068\u306f\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u72b6\u614b\u3067\u3042\u308a\u3001\u6e1b\u640d\u51e6\u7406\u3068\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u4e0b\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u53cd\u6620\u3055\u305b\u308b\u3088\u3046\u306b\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u304b\u304b\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u66f8\u300d\u3068\u3044\u3046\uff09\u4e09\uff13\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c20\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2460\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u640d\u5931\u306e\u65e9\u671f\u8a08\u4e0a\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article\/\" target=\"_blank\">\u3010\u7b2c20\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2460\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2461\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u2500\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u307e\u3067\u306e\u6d41\u308c\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-2\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2461\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2462\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d\u2500\u4f7f\u7528\u4fa1\u5024 vs \u6b63\u5473\u58f2\u5374\u4fa1\u984d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-3\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2462\u3000\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c80\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2463\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-34\/\" target=\"_blank\">\u3010\u7b2c80\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2463\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c81\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2464\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-35\/\" target=\"_blank\">\u3010\u7b2c81\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2464\u3000\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c82\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2465\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-36\/\" target=\"_blank\">\u3010\u7b2c82\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2465\u3000\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c112\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2466\u300c\u306e\u308c\u3093\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-37\/\" target=\"_blank\">\u3010\u7b2c112\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2466\u3000\u300c\u306e\u308c\u3093\u306e\u53d6\u6271\u3044\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c113\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2467\u300c\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-38\/\" target=\"_blank\">\u3010\u7b2c113\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2467\u3000\u300c\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u672c\u30b1\u30fc\u30b9\u306eB\u5de5\u5834\u306eb\u68df\u306e\u3088\u3046\u306b\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u904a\u4f11\u72b6\u614b\u306b\u306a\u308a\u3001\u5c06\u6765\u306e\u7528\u9014\u304c\u5b9a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u307e\u305a\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306f\u3001\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304b\u3089\u6982\u306d\u72ec\u7acb\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u6700\u5c0f\u306e\u5358\u4f4d\u3067\u884c\u3046\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96 \u4e8c\uff16\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u533a\u5206\u3084\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\uff08\u8cc7\u7523\u306e\u51e6\u5206\u3084\u4e8b\u696d\u306e\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u542b\u3080\uff09\u3092\u884c\u3046\u969b\u306e\u5358\u4f4d\u7b49\u3092\u8003\u616e\u3057\u3066\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u610f\u898b\u66f8\u56db\uff12\uff08\uff16\uff09\uff09\u3002<\/p>\n<p>A\u793e\u306b\u304a\u3044\u3066\u3001b\u68df\u306f\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u5358\u4f4d\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001b\u68df\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u5358\u4f4d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306e\u3088\u3046\u306b\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u3001\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u307b\u3069\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u304c\u3042\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff12\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101255\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-2.png\" alt=\"\u6e1b\u640d\u306e\u5146\u5019 \u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u304b\uff1f \u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a \u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3001\u6295\u8cc7\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u307b\u3069\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u304c\u3042\u308b\u304b\uff1f \uff08\u5272\u5f15\u524d\u5c06\u6765CF \uff1c \u5e33\u7c3f\u4fa1\u984d\uff09 \u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a \u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u984d\u307e\u3067\u6e1b\u984d\u3059\u308b\u3002 \u691c\u8a0e\u7d42\u4e86 \u6e1b\u640d\u640d\u5931\u306e \u8a08\u4e0a\u306a\u3057\" width=\"785\" height=\"767\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-2.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-2-300x293.png 300w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u6e1b\u640d\u306e\u5146\u5019\u306b\u306f<strong>\u3010\u56f3\uff13\u3011<\/strong>\u306e\u3088\u3046\u306b\uff14\u3064\u306e\u4f8b\u793a\u304c\u3042\u308b\u3002\u672c\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306f\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u904a\u4f11\u72b6\u614b\u3068\u306a\u308a\u3001\u5c06\u6765\u306e\u7528\u9014\u304c\u5b9a\u307e\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u4f7f\u7528\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u3042\u308b\u5834\u5408\uff08\u2461\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd11\u300112\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff13\u3011<\/strong><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=\"text-align: center;\"><strong>\u3010\u56f3\uff13\u3011\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2460<\/span>\u3000\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u53c8\u306f\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4f7f\u7528\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u751f\u3058\u305f\u304b\u3001\u53c8\u306f\u3001\u751f\u305a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7d4c\u55b6\u74b0\u5883\u306e\u8457\u3057\u3044\u60aa\u5316\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u3001\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u304b\u3001\u53c8\u306f\u3001\u60aa\u5316\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2463<\/span>\u3000\u5e02\u5834\u4fa1\u683c\u306e\u8457\u3057\u3044\u4e0b\u843d\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u5e02\u5834\u4fa1\u683c\u304c\u8457\u3057\u304f\u4e0b\u843d\u3057\u305f\u3053\u3068\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u3089\u304b\u3089\u5f97\u3089\u308c\u308b\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u7dcf\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u307b\u3069\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u6e1b\u984d\u3057\u3001\u5f53\u8a72\u6e1b\u5c11\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306f\u3001\u58f2\u5374\u3068\u4f7f\u7528\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u56de\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u6b63\u5473\u58f2\u5374\u4fa1\u984d\uff08\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6642\u4fa1\u304b\u3089\u51e6\u5206\u8cbb\u7528\u898b\u8fbc\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u91d1\u984d\uff09\u3068\u4f7f\u7528\u4fa1\u5024\uff08\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u7d99\u7d9a\u7684\u4f7f\u7528\u3068\u4f7f\u7528\u5f8c\u306e\u51e6\u5206\u306b\u3088\u3063\u3066\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\uff09\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u306e\u91d1\u984d\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u4fdd\u967a\u91d1\u306e\u53d7\u9818\u306b\u4f34\u3046\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u68da\u5378\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u304c\u706b\u707d\u4fdd\u967a\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u706b\u707d\u306b\u3088\u308b\u751f\u3058\u305f\u640d\u5931\u306e\u91d1\u984d\u304b\u3089\u53d7\u53d6\u4fdd\u967a\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u300c\u706b\u707d\u640d\u5931\u300d\u7b49\u3092\u8a08\u4e0a\u3059\u308b\u3002\u306a\u304a\u3001\u706b\u707d\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u68da\u5378\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u683c\u3092\u4e0a\u56de\u308b\u706b\u707d\u4fdd\u967a\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u4fdd\u967a\u4f1a\u793e\u3078\u8acb\u6c42\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u5de5\u5834\u304c\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u6642\u70b9\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u7b49\u306e\u53d7\u9818\u91d1\u984d\uff08\u4ee5\u4e0b\u300c\u53d7\u53d6\u4fdd\u967a\u91d1\u300d\u3068\u3059\u308b\uff09\u304c\u78ba\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u5de5\u5834\u306e\u706b\u707d\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u640d\u5931\u306e\u91d1\u984d\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u6bb5\u968e\u306b\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5de5\u5834\u304c\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u6642\u70b9\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u300c\u706b\u707d\u672a\u6c7a\u7b97\u52d8\u5b9a\u300d\u7b49\u306e\u4eee\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u3066\u56fa\u5b9a\u8cc7\u7523\u7b49\u304c\u6ec5\u5931\u3057\u305f\u4e8b\u5b9f\u306e\u307f\u3092\u8a18\u5e33\u3059\u308b\uff08\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u5834\u5408\u3001\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5de5\u5834\u5efa\u7269\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u9996\u304b\u3089\u706b\u707d\u306b\u3088\u308a\u5de5\u5834\u304c\u7a3c\u50cd\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u65e5\u307e\u3067\u306e\u6708\u5272\u984d\u3092\u5f53\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff09\u3002<\/p>\n<p>\u7fcc\u671f\u306b\u306a\u308a\u3001\u5b9f\u969b\u306b\u53d7\u9818\u3059\u308b\u53d7\u53d6\u4fdd\u967a\u91d1\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>A\u793e\u306b\u904e\u5931\u304c\u8a8d\u3081\u3089\u308c\u3001\u53d7\u53d6\u4fdd\u967a\u91d1\u306e\u91d1\u984d\u304c\u300c\u706b\u707d\u672a\u6c7a\u7b97\u300d\u52d8\u5b9a\u306e\u91d1\u984d\u3088\u308a\u3082\u5c0f\u3055\u3044\u5834\u5408\u306b\u306f\u3001\u5dee\u984d\u3092\u300c\u706b\u707d\u640d\u5931\u300d\u7b49\u306e\u52d8\u5b9a\u79d1\u76ee\u540d\u79f0\u3067\u7279\u5225\u640d\u5931\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u53d7\u53d6\u4fdd\u967a\u91d1\u306e\u91d1\u984d\u304c\u300c\u706b\u707d\u672a\u6c7a\u7b97\u300d\u52d8\u5b9a\u306e\u91d1\u984d\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u306b\u306f\u3001\u5dee\u984d\u3092\u300c\u4fdd\u967a\u5dee\u76ca\u300d\u7b49\u306e\u52d8\u5b9a\u79d1\u76ee\u540d\u79f0\u3067\u7279\u5225\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u6b21\u306e<span style=\"color: #5b1d41;\"><strong>\u3010\u8a2d\u4f8b\uff11\u3011<\/strong><\/span>\u3092\u53c2\u7167\u306e\u3053\u3068\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u4fdd\u967a\u5dee\u76ca\u304c\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5727\u7e2e\u8a18\u5e33\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3001\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u8a73\u7d30\u306f\u300c<strong>\uff14\u3000\u4fdd\u967a\u5dee\u76ca\u306b\u4fc2\u308b\u5727\u7e2e\u8a18\u5e33<\/strong>\u300d\u306e\u9805\u76ee\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#5b1d41;color:#000000;border-color:#5b1d41;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #5b1d41;\"><strong><span style=\"color: #5b1d41;\">\u25cf\u25cb\u25cf<\/span>\u3010\u8a2d\u4f8b\uff11\u3011<span style=\"color: #5b1d41;\">\u25cf\u25cb\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/p>\n<ul>\n<li>\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u8cc7\u7523\uff08a\u68df\u5efa\u7269\uff09\u306e\u5e33\u7c3f\u4fa1\u683c\u306f\u30014,000,000\u5186\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002<\/li>\n<li>\u6ec5\u5931\u7d4c\u8cbb\u306f500,000\u5186\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u53d7\u53d6\u4fdd\u967a\u91d1\u306e\u91d1\u984d\u304c\u300c\u706b\u707d\u672a\u6c7a\u7b97\u300d\u52d8\u5b9a\u306e\u91d1\u984d\u3088\u308a\u3082\u5c0f\u3055\u3044\u5834\u5408\uff09<\/strong><\/p>\n<ul>\n<li>\u53d7\u53d6\u4fdd\u967a\u91d1\u306f3,000,000\u5186\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-101284\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-3.png\" alt=\"\" width=\"1491\" height=\"507\" \/><\/a><\/p>\n<p>\uff08\u706b\u707d\u767a\u751f\u6642\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101285\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-4.png\" alt=\"\" width=\"746\" height=\"75\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-4.png 746w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-4-300x30.png 300w\" sizes=\"(max-width: 746px) 100vw, 746px\" \/><\/p>\n<p>\uff08\u4fdd\u967a\u91d1\u53d7\u53d6\u6642\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101286\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-5.png\" alt=\"\" width=\"746\" height=\"75\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u53d7\u53d6\u4fdd\u967a\u91d1\u306e\u91d1\u984d\u304c\u300c\u706b\u707d\u672a\u6c7a\u7b97\u300d\u52d8\u5b9a\u306e\u91d1\u984d\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\uff09<\/strong><\/p>\n<ul>\n<li>\u53d7\u53d6\u4fdd\u967a\u91d1\u306f8,000,000\u5186\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101382\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-6.png\" alt=\"\" width=\"1491\" height=\"587\" \/><\/a><\/p>\n<p>\uff08\u706b\u707d\u767a\u751f\u6642\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101383\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-7.png\" alt=\"\u706b\u707d\u672a\u6c7a\u7b97 \u706b\u707d\u672a\u6c7a\u7b97 4,500,000 4,500,000 \u5186 \u5efa\u7269 4,000,000 4,000,000 \u5186 \u6ec5\u5931\u7d4c\u8cbb \u6ec5\u5931\u7d4c\u8cbb 500,000 500,000\u5186\" width=\"746\" height=\"74\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-7.png 746w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-7-300x29.png 300w\" sizes=\"(max-width: 746px) 100vw, 746px\" \/><\/p>\n<p>\uff08\u4fdd\u967a\u91d1\u53d7\u53d6\u6642\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101384\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-8.png\" alt=\"\u53d7\u53d6\u4fdd\u967a\u6599\u30008,000,0000\u5186\u3000 \/\u3000\u3000\u3000\u706b\u707d\u672a\u6c7a\u7b97,000\u3000\u3000\u30004,500,000\u5186 \/\u3000 \u3000\u4fdd\u967a\u5dee\u76ca\u3000\u3000\u3000\u3000\u3000\u30003,500,000\u5186\" width=\"746\" height=\"75\" \/><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u4fdd\u967a\u5dee\u76ca\u306b\u4fc2\u308b\u5727\u7e2e\u8a18\u5e33<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p style=\"margin-bottom: 3px;\">\u4fdd\u967a\u91d1\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u53d6\u5f97\u3057\u305f\u4ee3\u66ff\u8cc7\u7523\u306b\u3064\u3044\u3066\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u5727\u7e2e\u640d\u3092\u8a08\u4e0a\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\uff12\u3000\u5727\u7e2e\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3067\u5270\u4f59\u91d1\u3092\u51e6\u5206\u3057\u3066\u5727\u7e2e\u7a4d\u7acb\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u308b\u65b9\u6cd5<\/p>\n<p>\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c47\u6761\u7b2c\uff11\u9805\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul style=\"margin-bottom: 3px;\">\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c109\u56de\u3011\u5727\u7e2e\u8a18\u5e33\u2460\u300c\u5727\u7e2e\u8a18\u5e33\u306e\u57fa\u672c\u53ca\u3073\u56fd\u5eab\u88dc\u52a9\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-19\/\" target=\"_blank\">\u3010\u7b2c109\u56de\u3011\u3000\u5727\u7e2e\u8a18\u5e33\u2460\u3000\u300c\u5727\u7e2e\u8a18\u5e33\u306e\u57fa\u672c\u53ca\u3073\u56fd\u5eab\u88dc\u52a9\u91d1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c110\u56de\u3011\u5727\u7e2e\u8a18\u5e33\u2461\u300c\u4fdd\u967a\u5dee\u76ca\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-20\/\" target=\"_blank\">\u3010\u7b2c110\u56de\u3011\u3000\u5727\u7e2e\u8a18\u5e33\u2461\u3000\u300c\u4fdd\u967a\u5dee\u76ca\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c111\u56de\u3011\u5727\u7e2e\u8a18\u5e33\u2462\u300c\u4ea4\u63db\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-21\/\" target=\"_blank\">\u3010\u7b2c111\u56de\u3011\u3000\u5727\u7e2e\u8a18\u5e33\u2462\u3000\u300c\u4ea4\u63db\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u706b\u707d\u4fdd\u967a\u306b\u4fc2\u308b\u4fdd\u967a\u5dee\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76ca\u91d1\u3068\u306a\u308a\u8ab2\u7a0e\u6240\u5f97\u3092\u69cb\u6210\u3059\u308b\u304c\u3001\u3053\u308c\u3092\u539f\u5247\u3069\u304a\u308a\u306b\u8ab2\u7a0e\u3059\u308b\u3068\u69d8\u3005\u306a\u5f0a\u5bb3\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3082\u3001\u706b\u707d\u306b\u3088\u308a\u6cd5\u4eba\u306e\u4fdd\u6709\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u304c\u6ec5\u5931\u53c8\u306f\u6bc0\u640d\u3057\u305f\u305f\u3081\u3001\u652f\u6255\u3092\u53d7\u3051\u305f\u4fdd\u967a\u91d1\u3092\u3082\u3063\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306b\u4ee3\u308f\u308b\u540c\u4e00\u7a2e\u985e\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u3001\u305d\u306e\u5dee\u76ca\u90e8\u5206\uff08\u4fdd\u967a\u5dee\u76ca\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3068\u3001\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u707d\u5bb3\u304b\u3089\u306e\u5fa9\u65e7\u304c\u56f0\u96e3\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u3067\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u3068\u3044\u3046\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u3067\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u4fdd\u967a\u5dee\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u706b\u707d\u7b49\u306b\u3088\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u6ec5\u5931\u53c8\u306f\u640d\u58ca\u306b\u3088\u308a\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u3001\u305d\u306e\u4fdd\u967a\u91d1\u7b49\u3092\u3082\u3063\u3066\u88ab\u5bb3\u8cc7\u7523\u3068\u540c\u4e00\u7a2e\u985e\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u53c8\u306f\u6539\u826f\u3057\u305f\u5834\u5408\u306b\u3001\u53d6\u5f97\u53c8\u306f\u6539\u826f\u306b\u5145\u3066\u3089\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u4fdd\u967a\u5dee\u76ca\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u2460\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\uff08\u4ee5\u4e0b\u3001\u300c\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u300d\uff09\u3068\u3001\u2461\u5727\u7e2e\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u5270\u4f59\u91d1\u306e\u51e6\u5206\u306b\u3088\u308a\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u65b9\u6cd5\uff08\u4ee5\u4e0b\u3001\u300c\u5270\u4f59\u91d1\u51e6\u5206\u65b9\u5f0f\u300d\uff09\u304c\u3042\u308b\uff08\u306a\u304a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u306b\u3088\u308a\u53d6\u5f97\u4fa1\u984d\u3092\u76f4\u63a5\u5727\u7e2e\u3059\u308b\u3053\u3068\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u8cbb\u7528\u306e\u9069\u5207\u306a\u671f\u9593\u914d\u5206\u306e\u89b3\u70b9\u304b\u3089\u9069\u5207\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306f\u5270\u4f59\u91d1\u51e6\u5206\u65b9\u5f0f\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\uff09\u3002<\/p>\n<p>\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u5727\u7e2e\u9650\u5ea6\u984d\u306f\u3001\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u672b\u307e\u3067\u306b\u4ee3\u66ff\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u7b97\u5b9a\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c47\u6761\u7b2c\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c85\u6761\uff09\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:#4682B4;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/basic-ac110-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft  wp-image-88651\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/basic-ac110-10.png\" alt=\"\u5727\u7e2e\u9650\u5ea6\u984d\uff1d\u4fdd\u967a\u5dee\u76ca\uff08\u2605\uff11\uff09\u00d7\u5206\u6bcd\u306e\u3046\u3061\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u306b\u5145\u3066\u305f\u91d1\u984d \u6539\u5b9a\u4fdd\u967a\u91d1\u306e\u984d\uff08\u2605\uff12\uff09\" width=\"521\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/basic-ac110-10.png 868w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/basic-ac110-10-300x20.png 300w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/><\/a><br \/>\n<span style=\"color: #4682b4;\">\uff08\u2605\uff11\uff09<\/span>\u3000\u4fdd\u967a\u5dee\u76ca\uff1d\u6539\u5b9a\u4fdd\u967a\u91d1\u306e\u984d<span style=\"color: #4682b4;\">\uff08\u2605\uff12\uff09<\/span>\uff0d\u88ab\u5bb3\u8cc7\u7523\u306e\u88ab\u5bb3\u90e8\u5206\u306e\u5e33\u7c3f\u4fa1\u984d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u2605\uff12\uff09<\/span>\u3000\u6539\u5b9a\u4fdd\u967a\u91d1\u306e\u984d\uff1d\u4fdd\u967a\u91d1\u7b49\u306e\u984d\uff0d\u6e1b\u5931\u7d4c\u8cbb\u306e\u984d<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u53c8\u306f\u6539\u826f\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3082\u305d\u306e\u7fcc\u671f\u9996\u304b\u3089\u539f\u5247\u3068\u3057\u3066\uff12\u5e74\u4ee5\u5185\u306b\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u53c8\u306f\u6539\u826f\u3092\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u306e\u984d\u3092\u7279\u5225\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3057\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e<span style=\"color: #5b1d41;\"><strong>\u3010\u8a2d\u4f8b\uff12\u3011<\/strong><\/span>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#5b1d41;color:#000000;border-color:#5b1d41;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1em; line-height: 120%;\"><strong><span style=\"color: #5b1d41;\">\u25cf\u25cb\u25cf\u3010\u8a2d\u4f8b\uff12\u3011\u25cf\u25cb\u25cf<\/span><\/strong><br \/>\n<span style=\"color: #5b1d41; font-size: 13px;\">\u3008\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u3068\u5270\u4f59\u91d1\u51e6\u5206\u65b9\u5f0f\u306e\u4f1a\u8a08\u51e6\u7406\u3009<\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/p>\n<ul>\n<li>A\u793e\u306f\u7fcc\u671f\u306e\uff18\u6708\u306b\u3001\u706b\u707d\u306b\u3088\u308a\u6ec5\u5931\u3057\u305fB\u5de5\u5834\u5efa\u7269\uff08a\u68df\u5efa\u7269\uff09\u306b\u3064\u3044\u3066\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u706b\u707d\u4fdd\u967a8,000,000\u5186\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u3002<\/li>\n<li>\u88ab\u5bb3\u8cc7\u7523\u3067\u3042\u308ba\u68df\u5efa\u7269\u306e\u6ec5\u5931\u6642\u306e\u5e33\u7c3f\u4fa1\u984d\u306f4,000,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>A\u793e\u306f\u7fcc\u671f\u306e10\u6708\u306b\u3001\u305d\u306e\u4fdd\u967a\u91d1\u3092\u3082\u3063\u3066\u6ec5\u5931\u3057\u305f\u8cc7\u7523\u3068\u540c\u4e00\u306e\u56fa\u5b9a\u8cc7\u7523\uff08c\u68df\u5efa\u7269\uff09\u3092\u4ee3\u66ff\u8cc7\u7523\u3068\u3057\u30666,000,000\u5186\u3067\u53d6\u5f97\u3057\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3002<\/li>\n<li>\u6ec5\u5931\u7d4c\u8cbb\uff08\u706b\u707d\u306e\u5f8c\u7247\u4ed8\u3051\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u7b49\uff09\u306e\u984d\u306f500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u7a0e\u52b9\u679c\u306f\u8003\u616e\u5916\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-101390\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-9.png\" alt=\"\" width=\"570\" height=\"378\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-9.png 712w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-9-300x199.png 300w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/a><\/p>\n<p><strong>\uff11\u3000\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f<\/strong><br \/>\n\uff08\u5727\u7e2e\u640d\u306e\u8a08\u4e0a\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101464\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-10.png\" alt=\"\" width=\"967\" height=\"58\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-10.png 967w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-10-300x17.png 300w\" sizes=\"(max-width: 967px) 100vw, 967px\" \/><\/p>\n<p><strong>\uff12\u3000\u5270\u4f59\u91d1\u51e6\u5206\u65b9\u5f0f<\/strong><br \/>\n\uff08\u5727\u7e2e\u7a4d\u7acb\u91d1\u306e\u7a4d\u7acb\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101465\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-11.png\" alt=\"\" width=\"967\" height=\"58\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-11.png 967w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-11-300x17.png 300w\" sizes=\"(max-width: 967px) 100vw, 967px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"color: #b22222; font-size: 13px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 13px;\">\u4fdd\u967a\u5dee\u76ca\uff088,000,000\u5186\uff0d4,000,000\u5186\uff0d500,000\u5186\uff09\u00d7\uff08\u6539\u5b9a\u4fdd\u967a\u6599\u306e\u3046\u3061\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u5145\u3066\u305f\u91d1\u984d\uff086,000,000\u5186\uff09\uff0f\u6539\u5b9a\u4fdd\u967a\u91d1\uff087,500,000\u5186\uff09\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br \/>\n\uff5e\u5de5\u5834\u306b\u304a\u3051\u308b\u706b\u707d\u767a\u751f\u306e\u5834\u5408\uff5e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-12.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101468\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/kaikei-jisho7-12.png\" alt=\"\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011 \u5de5\u5834\u306b\u304a\u3051\u308b\u706b\u707d\u767a\u751f\u306e\u5834\u5408 \uff11 \u68da\u5378\u8cc7\u7523\u5ec3\u68c4\u640d\u30fb\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\uff08\u706b\u707d\u640d\u5931\uff09\u306e\u8a08\u4e0a \u261e \u6ec5\u5931\u7d4c\u8cbb\u7b49\u306e\u91d1\u984d\u3092\u706b\u707d\u640d\u5931\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u3002 \u25a1 \u6ec5\u5931\u6642\u306e \u5e33\u7c3f\u4fa1\u984d \u6ec5\u5931\u7d4c\u8cbb\u7b49 \u4fdd\u967a\u5dee\u76ca \u6539\u5b9a\u4fdd\u967a\u91d1 \u53d7\u53d6\u4fdd\u967a\u6599 \u261e \u6ec5\u5931\u3057\u305f\u8cc7\u7523\u304c\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u671f\u9996\u304b\u3089\u9664\u5374\u65e5\u307e\u3067\u306e\u6708\u5272\u7b49\u3067\u8a08\u7b97\u3057\u3001\u671f\u9996\u306e\u5e33\u7c3f\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3057\u3066\u3044\u308b\u304b\u3002 \u25a1 \u261e \u4e0a\u8a18\u306e\u6708\u5272\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u671f\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u3066\u3044\u308b\u304b\u3002 \u25a1 \uff12 \u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u691c\u8a0e \u261e \u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6e1b\u640d\u306e\u5146\u5019\u304c\u306a\u3044\u304b\u3002 \u30fb\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u640d\u76ca\uff08\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fc\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3067\u306f\u306a\u3044\u304b\u3002 \u30fb\u4f7f\u7528\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u306f\u306a\u3044\u304b\u3002 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target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/li>\n<li>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09<br \/>\n\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<\/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; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5f53\u793e\uff08A\u793e\uff09\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u98df\u54c1\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u5f53\u671f\u3001A\u793e\u306eB\u5de5\u5834\u306b\u304a\u3044\u3066\u706b\u707d\u304c\u767a\u751f\u3057\u305f\u3002B\u5de5\u5834\u306f\u3001a\u68df\u3068b\u68df\u53ca\u3073\u88fd\u54c1\u5009\u5eab\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001a\u68df\u306f\u5168\u713c\u3057\u518d\u7a3c\u50cd\u304c\u56f0\u96e3\u306a\u72b6\u614b\u3067\u3042\u308b\u3002b\u68df\u53ca\u3073\u5009\u5eab\u306b\u3064\u3044\u3066\u306f\u3001\u76f4\u63a5\u306e\u88ab\u5bb3\u306f\u306a\u304b\u3063\u305f\u3002<br 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