{"id":124593,"date":"2017-06-08T10:15:06","date_gmt":"2017-06-08T01:15:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124593"},"modified":"2017-06-14T13:30:50","modified_gmt":"2017-06-14T04:30:50","slug":"financial-accounting-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-33\/","title":{"rendered":"\u96fb\u5b50\u30de\u30cd\u30fc\u30fb\u4eee\u60f3\u901a\u8ca8\u7b49\u306e\u975e\u73fe\u91d1\u3092\u3081\u3050\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u6642\u306b\u4ed8\u52a0\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px double #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30dd\u30a4\u30f3\u30c8\u2460\u3009<\/strong><\/span><br \/>\n<strong> \u5024\u5f15\u3068\u540c\u69d8\u3001\u30dd\u30a4\u30f3\u30c8\u4f7f\u7528\u5f8c\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3067\u7d4c\u7406\u51e6\u7406\u3059\u308b\u3002<\/strong><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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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:#4682B4;\">\n\t\t<p><strong>\u3010\u524d\u63d0\u3011<\/strong><br \/>\n<strong> \u5b9a\u4fa1100\u5186\u306e\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u30dd\u30a4\u30f3\u30c8\u5229\u7528\u306b\u3088\u308a30\u5186\u304c\u6e1b\u984d\u3055\u308c\u300170\u5186\u3067\u8cfc\u5165\u3057\u305f\u3002<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-124598\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png\" alt=\"\" width=\"304\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1.png 506w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-1-279x300.png 279w\" sizes=\"(max-width: 304px) 100vw, 304px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25a0<\/span>\u25b330\u5186\u306f\u5024\u5f15\u3068\u7d4c\u6e08\u52b9\u679c\u7684\u306b\u540c\u4e00\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25a0<\/span>\u8cfc\u5165\u8005\u306f\u6700\u7d42\u7684\u306b70\u5186\u3092\u652f\u51fa\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8a08\u4e0a\u984d\u309270\u5186\u3068\u3057\u3066\u7d4c\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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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:#4682B4;\">\n\t\t<p><strong>\u3010\u524d\u63d0\u3011<\/strong><br \/>\n<strong> \u5b9a\u4fa1100\u5186\u306e\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u30dd\u30a4\u30f3\u30c8\u5229\u7528\u306b\u3088\u308a\u305d\u306e\u5168\u984d\u304c\u6e1b\u984d\uff08\u652f\u6255\u984d\u304c\u30bc\u30ed\uff09\u3002<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-124597\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-2.png\" alt=\"\" width=\"304\" height=\"337\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/higenkin7-2.png 507w, 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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<\/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        \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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff3bQ\uff3d<br 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