{"id":15121,"date":"2013-05-30T10:10:16","date_gmt":"2013-05-30T01:10:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=15121"},"modified":"2014-02-07T17:43:44","modified_gmt":"2014-02-07T08:43:44","slug":"financial-statements-article-13","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-13\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff18\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30af\u30ed\u30cb\u30af\u30eb\u30fb \u904e\u53bb\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8a02\u6b63\u306b\u4fc2\u308b\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u6700\u7d42\u5831\u544a\uff09\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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 align=\"center\">\u682a\u5f0f\u4f1a\u793e\u30af\u30ed\u30cb\u30af\u30eb\u30fb<\/h4>\n<h4 align=\"center\">\u904e\u53bb\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8a02\u6b63\u306b\u4fc2\u308b<\/h4>\n<h4 align=\"center\">\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u6700\u7d42\u5831\u544a\uff09\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\/05\/fusei8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  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line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B8860B;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25cf\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u304c\u3001\u9810\u5728\u5eab\u3092\u81ea\u3089\u8ca9\u58f2\u3092\u8a66\u307f\u308b\u3068\u3057\u3066\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u3066\u8fd4\u5374\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u307e\u307e\u9810\u5728\u5eab\u3068\u3057\u3066\u8a08\u4e0a\u3057\u7d9a\u3051\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25cf\u7c3f\u4fa1\u672a\u6e80\u3067\u5546\u54c1\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u304c\u3001\u58f2\u5374\u640d\u306e\u8a08\u4e0a\u3092\u9632\u3050\u3068\u3044\u3046\u540d\u76ee\u3067\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u305b\u305a\u3001\u9810\u5728\u5eab\u306e\u8a08\u4e0a\u3092\u6307\u793a\u3059\u308b\u4e00\u65b9\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u307e\u307e\u8fd4\u5374\u3057\u3066\u3044\u306a\u3044\u3082\u306e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u53b3\u3057\u3044\u51e6\u5206\u306e\u63d0\u8a00<\/strong><\/h4>\n<p>\u6700\u7d42\u5831\u544a\u66f8\u306f\u300c\u7b2c\uff14\u3000\u6539\u5584\u7b56\u300d\u306e\u5192\u982d\u306b\u304a\u3044\u3066\u3001\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u53b3\u3057\u3044\u51e6\u5206\u3092\u63d0\u8a00\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30af\u30ed\u30cb\u30af\u30eb\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8a02\u6b63\u3092\u8981\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u305a\u308c\u3082\u3001\u5e73\u621023\u5e74\uff18\u6708\uff13\u65e5\u306b\u6b7b\u4ea1\u3057\u305f\u3001\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u304c\u4e3b\u5c0e\u3057\u3066\u884c\u3063\u3066\u304d\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u73fe\u4efb\u306e\u53d6\u7de0\u5f79\uff14\u540d\u3082\u5e73\u621023\u5e7412\u6708\u306b\u5c31\u4efb\u3057\u305f\uff11\u4eba\u3092\u9664\u3044\u3066\u3001\u305d\u306e\u884c\u70ba\u306b\u52a0\u62c5\u53c8\u306f\u5b9f\u52d9\u51e6\u7406\u3092\u884c\u3044\u3001\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u306e\u884c\u70ba\u306b\u7570\u8b70\u3092\u5531\u3048\u305f\u308a\u3001\u6b62\u3081\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u524d\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u306e\u884c\u70ba\u306e\u4e00\u90e8\u306b\u306f\u3001\u696d\u52d9\u4e0a\u6a2a\u9818\u7f6a\u53c8\u306f\u7279\u5225\u80cc\u4efb\u7f6a\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u540c\u4eba\u306b\u5bfe\u3059\u308b\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u6a29\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u304c\u3001\u540c\u4eba\u306f\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3001\u6b7b\u4ea1\u6642\u70b9\u306b\u304a\u3044\u3066\u306e\u6b63\u5473\u8ca1\u7523\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u6a29\u306b\u5bfe\u3059\u308b\u672a\u53ce\u5165\u91d1\u306f\u73fe\u6642\u70b9\u3067\u306f\u8a08\u4e0a\u305b\u305a\u3001\u8acb\u6c42\u91d1\u984d\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u305f\u6642\u70b9\u3067\u306e\u8a8d\u8b58\u3092\u884c\u3046\u3053\u3068\u304c\u59a5\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u3014\u95a2\u4fc2\u8005\u306e\u51e6\u5206\u306e\u63d0\u8a00\u5185\u5bb9\u3015<\/strong><br 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\/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u4f1a\u8a08\u76e3\u67fb\u306b\u5bfe\u3059\u308b\u554f\u984c\u70b9\u306e\u6307\u6458<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u5b9f\u65bd\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u3068\u3057\u3001\u300c\u4f1a\u8a08\u76e3\u67fb\u304c\u8abf\u67fb\u5bfe\u8c61\u4e8b\u9805\u306e\u3088\u3046\u306a\u4e8b\u8c61\u3078\u306e\u6291\u6b62\u529b\u306b\u3064\u306a\u304c\u3089\u306a\u304b\u3063\u305f\u3053\u3068\u81ea\u4f53\u306f\u5426\u5b9a\u3057\u306a\u3044\u300d\u3068\u3057\u3066\u3001\u554f\u984c\u70b9\u3092\u6307\u6458\u3057\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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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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