{"id":11377,"date":"2013-03-28T10:11:28","date_gmt":"2013-03-28T01:11:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=11377"},"modified":"2014-02-07T17:42:53","modified_gmt":"2014-02-07T08:42:53","slug":"financial-statements-article-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-10\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff16\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u30fb\u5143\u793e\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\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\uff16\u56de\u3011<\/strong><\/h4>\n<h4 align=\"center\">\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u30fb<\/h4>\n<h4 align=\"center\">\u5143\u793e\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba<\/h4>\n<h4 align=\"center\">\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/h4>\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<p><!--more--><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/fusei6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12220\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/fusei6-1.png\" 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\/>\n\u5143\u793e\u54e1\uff21\u306f\u3001NOS\u306b\u5165\u793e\u4ee5\u6765\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306b\u8a73\u3057\u3044\u300c\u512a\u79c0\u306a\u55b6\u696d\u30de\u30f3\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3092\u9ad8\u3081\u3001\u4e2d\u90e8\u652f\u5e97\u304b\u3089\u6771\u4eac\u306b\u8ee2\u52e4\u3068\u306a\u3063\u3066\u304b\u3089\u3082\u3001\u5341\u516d\u9280\u884c\u3068\u306e\u5546\u8ac7\u3067\u306f\u8ee2\u52e4\u524d\u3068\u5909\u308f\u3089\u306a\u3044\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u5927\u304d\u306a\u58f2\u4e0a\u30fb\u5229\u76ca\u3092\u3082\u3068\u306b\u5f37\u3044\u652f\u914d\u529b\u3092\u6301\u3064\u306b\u81f3\u3063\u305f\u3002<\/p>\n<p>\u5468\u56f2\u306f\u3001\uff3a\u793e\u306e\u5b9f\u614b\u306b\u7591\u554f\u3092\u62b1\u304d\u3064\u3064\u3082\u3001\u300c\u6cbb\u5916\u6cd5\u6a29\u306e\u8056\u57df\u5316\u300d\u3057\u3066\u3044\u308b\u5341\u516d\u9280\u884c\u3068\u306e\u5546\u8ac7\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30cf\u30f3\u30b3\u3092\u62bc\u3059\u3060\u3051\u300d\u306e\u5f79\u5272\u306b\u5fb9\u3057\u3001\u3042\u308b\u3044\u306f\u610f\u898b\u3092\u8a00\u3048\u306a\u3044\u307e\u307e\u3001\u601d\u8003\u505c\u6b62\u72b6\u614b\u306b\u9665\u3063\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb<\/strong><br \/>\n2012\u5e74\uff12\u6708\u304b\u3089\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u59cb\u307e\u308a\u3001\uff3a\u793e\u306b\u5bfe\u3059\u308b\u5916\u6ce8\u8cbb\u306b\u5b9f\u614b\u304c\u306a\u3044\uff08\u539f\u4fa1\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\uff09\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u7591\u3044\u304c\u4e89\u70b9\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u5143\u793e\u54e1\uff21\u306f\u3001\u5bfe\u5fdc\u306b\u5f53\u305f\u308b\u8ca1\u52d9\u7d4c\u7406\u90e8\u9580\u3001\u4e2d\u90e8\u652f\u5e97\u306e\u55b6\u696d\u62c5\u5f53\u8005\u306b\u5bfe\u3057\u3001\u30b7\u30ca\u30ea\u30aa\u306b\u6cbf\u3063\u305f\u56de\u7b54\u3092\u3059\u308b\u3088\u3046\u6307\u793a\u3057\u3001\u81ea\u3089\u306f\u3001\uff3a\u793e\u304c\u7d0d\u5165\u3057\u305f\u300c\u6210\u679c\u7269\u300d\u3068\u79f0\u3059\u308bDVD\u3092\u634f\u9020\u3057\u3001\u5909\u63db\u30bd\u30d5\u30c8\u3092\u7528\u3044\u3066\u30d5\u30a1\u30a4\u30eb\u306e\u30d7\u30ed\u30d1\u30c6\u30a3\u3092\u66f8\u304d\u63db\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u3001\uff3a\u793e\u304c\u7d0d\u5165\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u507d\u88c5\u3057\u3066\u63d0\u51fa\u3057\u305f\u3002<\/p>\n<p>\u9577\u5f15\u304f\u7a0e\u52d9\u8abf\u67fb\u306e\u91cd\u5927\u6027\u3092\u7d4c\u55b6\u9663\u304c\u8a8d\u8b58\u3057\u305f\u306e\u306f\u540c\u5e7411\u6708\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u30e1\u30f3\u30d0\u30fc\u3067\u306f\u306a\u3044\u696d\u52d9\u7ba1\u7406\u30b0\u30eb\u30fc\u30d7\u306e\u62c5\u5f53\u8005\u304c\u3001\u5f37\u3044\u61f8\u5ff5\u3092\u62c5\u5f53\u5f79\u54e1\u306b\u5831\u544a\u3057\u305f\u3053\u3068\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u5916\u90e8\u5f01\u8b77\u58eb\u3092\u52a0\u3048\u305f\u8abf\u67fb\u30c1\u30fc\u30e0\u304c\u8a2d\u7f6e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u539f\u56e0\u5206\u6790\u3068\u8cac\u4efb\u306e\u6240\u5728<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044\u8cfc\u8cb7\u90e8\u9580\u306b\u3088\u308b\u7d71\u5236<\/strong><br \/>\n\u8cfc\u8cb7\u90e8\u9580\u306b\u3088\u308b\u30c1\u30a7\u30c3\u30af\u306f\u3001\u5916\u6ce8\u5148\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u66f8\u985e\u306b\u6574\u5408\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5f62\u5f0f\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u55b6\u696d\u624b\u914d\u306e\u5916\u6ce8\u306b\u5bfe\u3059\u308b\u727d\u5236\u3068\u3057\u3066\u306f\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u767b\u9332\u6642\u306b\u300c\u591a\u984d\u306e\u4ed5\u5165\u306f\u30ea\u30b9\u30af\u3042\u308a\u300d\u3068\u3055\u308c\u305f\uff3a\u793e\u3067\u3042\u308b\u304c\u3001\u696d\u8005\u767b\u9332\u306b\u306f\u627f\u8a8d\u57fa\u6e96\u304c\u306a\u304f\u3001\u3044\u3063\u305f\u3093\u627f\u8a8d\u3055\u308c\u308c\u3070\u66f4\u65b0\u3082\u884c\u308f\u308c\u306a\u3044\u305f\u3081\u3001\u7d99\u7d9a\u7684\u306a\u767a\u6ce8\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u3002\u5916\u6ce8\u7ba1\u7406\u898f\u7a0b\u306b\u306f\u4e00\u5b9a\u306e\u727d\u5236\u52b9\u679c\u304c\u3042\u308b\u6761\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u304c\u3001\uff3a\u793e\u3078\u306e\u767a\u6ce8\u306b\u3064\u3044\u3066\u306f\u898f\u7a0b\u306b\u57fa\u3065\u304f\u7ba1\u7406\u306f\u884c\u308f\u308c\u3066\u304a\u3089\u305a\u3001\u898f\u7a0b\u81ea\u4f53\u30822001\u5e74\u4ee5\u964d\u6539\u6b63\u3055\u308c\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u6709\u540d\u7121\u5b9f\u5316\u3057\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u793e\u98a8<\/strong><br \/>\n\u73fe\u793e\u9577\u306f\u3001\u5c31\u4efb\u5f8c\u3001\u500b\u4eba\u5546\u5e97\u7684\u767a\u60f3\uff08\u5c5e\u4eba\u7684\u306a\u4f01\u696d\u98a8\u571f\uff09\u3084\u904e\u5ea6\u306e\u55b6\u696d\u91cd\u8996\u306a\u3069\u306e\u53e4\u3044\u4f01\u696d\u4f53\u8cea\u306b\u5371\u6a5f\u610f\u8b58\u3092\u3082\u3063\u3066\u3001\u884c\u52d5\u6307\u91dd\u3092\u7b56\u5b9a\u3001\u4f01\u696d\u98a8\u571f\u306e\u5909\u9769\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u884c\u52d5\u6307\u91dd\u306f\u5358\u306a\u308b\u300c\u30bf\u30c6\u30de\u30a8\u300d\u306b\u904e\u304e\u306a\u3044\u5b9f\u614b\u304c\u6b8b\u3063\u3066\u3057\u307e\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u306f\u672c\u4ef6\u306b\u3064\u3044\u3066\u300c\u5185\u90e8\u901a\u5831\u5236\u5ea6\u300d\u304c\u6a5f\u80fd\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u5185\u90e8\u76e3\u67fb<\/strong><br 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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        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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