{"id":1070,"date":"2012-10-25T10:00:14","date_gmt":"2012-10-25T01:00:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=1070"},"modified":"2025-09-30T09:44:47","modified_gmt":"2025-09-30T00:44:47","slug":"financial-statements-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff11\u56de\u3011\u6c96\u96fb\u6c17\u5de5\u696d\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u30fb\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u4ef6\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u6c96\u96fb\u6c17\u5de5\u696d\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u30fb\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u4ef6<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d<\/h4>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1439\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei1-2.png\" alt=\"\u77f3\u4e95\u548c\u7537, \u4e38\u5c71\u7422\u6c38, \u5ca1\u6751\u82f1\u90ce, \u5f53\u793e\u6d77\u5916\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u5e73\u621025\u5e74\uff13\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u5831\u544a\u66f8\u63d0\u51fa\u9045\u5ef6\u4e26\u3073\u306b\u76e3\u7406\u9298\u67c4\uff08\u78ba\u8a8d\u4e2d\uff09\u3078\u306e\u6307\u5b9a\u898b\u8fbc\u307f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b, \u5f53\u793e\u6d77\u5916\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7d50\u679c\u7b49\u306b\u3064\u3044\u3066\" width=\"650\" height=\"502\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei1-2.png 845w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei1-2-300x231.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/h4>\n<h4><strong>\u3010\u8cc7\u672c\u95a2\u4fc2\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1276\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei2.png\" alt=\"\" width=\"650\" height=\"82\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei2.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/fusei2-300x37.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/h4>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u4e0d\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<ul>\n<li>\u8ca9\u58f2\u4ee3\u7406\u5e97\u306b\u5bfe\u3059\u308b\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a<\/li>\n<li>\u67b6\u7a7a\u58f2\u4e0a\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3057\u3066\u5f97\u305f\u8cc7\u91d1\u3092\u8ca9\u58f2\u4ee3\u7406\u5e97\u306b\u5faa\u74b0\u3057\u3066\u50b5\u6a29\u56de\u53ce\u3092\u507d\u88c5<\/li>\n<li>\u6db2\u6676\u30c6\u30ec\u30d3\u4ef2\u4ecb\u696d\u8005\u306b\u5bfe\u3059\u308b\u4e0d\u6b63\u306a\u8cc7\u91d1\u652f\u63f4\uff08\u50b5\u52d9\u306e\u80a9\u4ee3\u308f\u308a\u3001\u58f2\u4e0a\u50b5\u6a29\u306e\u96a0\u853d\uff09<\/li>\n<li>\u540c\u4e00\u58f2\u639b\u91d1\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3057\u305f\u4e0a\u3067\u624b\u5f62\u56de\u53ce\u3057\u3066\u5272\u5f15\u306b\u51fa\u3059\u3001\u91cd\u8907\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/li>\n<li>\u30ea\u30d9\u30fc\u30c8\u8ca0\u62c5\u984d\u306e\u672a\u8a08\u4e0a\u3001\u524d\u53d7\u91d1\u3092\u5225\u306e\u793e\u306e\u58f2\u639b\u91d1\u6d88\u3057\u8fbc\u307f\u306b\u5145\u5f53\u3059\u308b\u3001\u7b49<\/li>\n<\/ul>\n<div><\/div>\n<h4><strong>\uff12\u3000\u5f71\u97ff\u984d<\/strong><\/h4>\n<p>\uff16\u5e74\uff13\u30f6\u6708\u9593\u306e\u7d2f\u8a08\u3067\u3001\u58f2\u4e0a\u9ad8\u304c75\u5104\u5186\u306e\u6e1b\u5c11\u3001\u55b6\u696d\u5229\u76ca\u304c216\u5104\u5186\u306e\u640d\u5931\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c308\u5104\u5186\u306e\u640d\u5931\u3001\u7d14\u8cc7\u7523\u304c244\u5104\u5186\u306e\u6e1b\u5c11\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u4e0d\u6b63\u767a\u751f\u306e\u539f\u56e0<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\uff2f\uff24\uff23\u306b\u3088\u308b\u7121\u7406\u306a\u8ca9\u58f2\u8a08\u753b\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3001\u5378\u58f2\u696d\u8005\u306b\u5bfe\u3057\u3066\u904e\u5ea6\u306a\u62bc\u8fbc\u8ca9\u58f2\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u5378\u58f2\u696d\u8005\u306e\u5728\u5eab\u304c\u5897\u52a0\u3001\u8cfc\u5165\u4ee3\u91d1\u306e\u672a\u6255\u3044\u304c\u7d9a\u51fa\u3057\u305f\u305f\u3081\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u30fb\u53d6\u6d88\u3057\u3092\u7e70\u308a\u8fd4\u3057\u305f\u308a\u3001\u50b5\u6a29\u56de\u53ce\u3092\u507d\u88c5\u3057\u305f\u308a\u3057\u3066\u3001\u5378\u58f2\u696d\u8005\u3092\u652f\u63f4\u3057\u305f\u3053\u3068\u304c\u304d\u3063\u304b\u3051\u3068\u306a\u308b\u3002<br \/>\n\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u4ee3\u8868\u8005\uff21\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u306a\u3044\u3068\u6297\u5f01\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u4e00\u90e8\u884c\u70ba\u306b\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u30b9\u30da\u30a4\u30f3\u306b\u304a\u3051\u308b\u5546\u6163\u7fd2<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3044\u3066\u9577\u5e74\u6307\u6458\u3092\u53d7\u3051\u3066\u3044\u306a\u304b\u3063\u305f<\/p>\n<p>\uff21\u306f\u3001\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u8a2d\u7acb\u5f53\u6642\uff081993\u5e74\uff09\u304b\u3089\u3042\u3089\u3086\u308b\u696d\u52d9\u3092\u638c\u63e1\u3057\u3066\u304a\u308a\u3001\u30b9\u30da\u30a4\u30f3\u306b\u304a\u3051\u308b\u30d7\u30ea\u30f3\u30bf\u306e\u30b7\u30a7\u30a2\u3092\u6025\u4f38\u3055\u305b\u305f\u5b9f\u7e3e\u3092\u6709\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u4e0d\u6b63\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u96a0\u853d\u3055\u308c\u3066\u304d\u305f\u7406\u7531<\/strong><\/h4>\n<p>\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\uff21\u306b\u5bfe\u3059\u308b\u89aa\u4f1a\u793e\u306e\u4fe1\u983c\u306f\u539a\u304f\u3001\u307e\u305f\u3001\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u5185\u3067\u306f\uff21\u306b\u5bfe\u3057\u3066\u6279\u5224\u7684\u306a\u3053\u3068\u306f\u53e3\u306b\u51fa\u305b\u306a\u304b\u3063\u305f\u3002<br \/>\n\uff2f\uff24\uff23\u76e3\u67fb\u5ba4\u306f\u30012008\u5e74\uff17\u6708\u3001\u521d\u3081\u3066\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u304c\u3001\u5f80\u67fb\u671f\u9593\u306f\uff12\u65e5\u9593\u3001\u5b9f\u65bd\u624b\u7d9a\u306f\u30d2\u30a2\u30ea\u30f3\u30b0\u4e2d\u5fc3\u3067\u3001\u7279\u6bb5\u306e\u554f\u984c\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306a\u304f\u76e3\u67fb\u3092\u7d42\u4e86\u3057\u3001\u3053\u308c\u4ee5\u964d\u5185\u90e8\u76e3\u67fb\u306f\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8cac\u4efb<\/strong><\/h4>\n<p>\u5831\u544a\u66f8\u306f\u3001\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u306e\u4f1a\u8a08\u76e3\u67fb\u3092\u9577\u304f\u62c5\u5f53\u3057\u3066\u304d\u305fErnst &amp; Young Spain\u306b\u95a2\u3057\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u4e0d\u81ea\u7136\u306a\u53d6\u5f15\u304c\u691c\u77e5\u3055\u308c\u3066\u3044\u305f\u53ef\u80fd\u6027\u3082\u3042\u308b\u304c\u3001\u5224\u660e\u3057\u305f\u4e8b\u5b9f\u306e\u307f\u3067\u306f\u4f1a\u8a08\u76e3\u67fb\u306e\u9069\u5207\u6027\u3092\u8a55\u4fa1\u3067\u304d\u306a\u3044\u3057\u3001\u8abf\u67fb\u306e\u76ee\u7684\u3067\u3082\u306a\u3044\u304b\u3089\u7d50\u8ad6\u8868\u660e\u306f\u5dee\u3057\u63a7\u3048\u308b\u3001\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u7d4c\u55b6\u9663\u306b\u3088\u308b\u4e8b\u614b\u306e\u638c\u63e1\u3068\u5bfe\u7b56<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u30002008\u5e74\u5ea6\u306b\u306f\u3001\uff2f\uff25\uff2c\u5098\u4e0b\u306e\u30c9\u30a4\u30c4\u8ca9\u58f2\u5b50\u4f1a\u793e\u3067\u672c\u4ef6\u540c\u69d8\u5927\u91cf\u306e\u6d41\u901a\u5728\u5eab\u304c\u7d2f\u7a4d\u3057\u3001\u7fcc\u5e74\u4ee5\u964d\u8cb7\u3044\u623b\u3059\u306b\u81f3\u3063\u305f\u3053\u3068\u304c\u3042\u3063\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u6d41\u901a\u5728\u5eab\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u306f\u6539\u5584\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u30002011\u5e74\uff16\u6708\u6bb5\u968e\u3067\u3001\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u306b\u304a\u3044\u3066\u3001\u4e0d\u6b63\u306e\u7aef\u7dd2\u3068\u306a\u308b\u4e8b\u8c61\u304c\u3001\u89aa\u4f1a\u793e\u3067\u3042\u308b\uff2f\uff2b\uff29\u526f\u793e\u9577\u3001\u5e38\u52d9\u306b\u5831\u544a\u3055\u308c\u3066\u3044\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u306e\u5b9f\u614b\u89e3\u660e\u3001\u6539\u5584\u306e\u5148\u982d\u306b\u306a\u3063\u3066\u3044\u305f\uff24\u6c0f\u306f\u3001\u305d\u306e\u624b\u6cd5\u3001\u6539\u5584\u63d0\u6848\u306e\u5185\u5bb9\u3092\u6279\u5224\u3055\u308c\u3001\u308f\u305a\u304b\u534a\u5e74\u8db3\u3089\u305a\u306e\u5728\u4efb\u671f\u9593\u3067\u3001\u9000\u8077\u3057\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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