{"id":153039,"date":"2018-06-28T10:13:23","date_gmt":"2018-06-28T01:13:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=153039"},"modified":"2019-10-11T15:59:13","modified_gmt":"2019-10-11T06:59:13","slug":"accounting-article-59","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-59\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\uff0d\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u7530\u3000\u6643\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d\uff0d\u904b\u8ee2\u8cc7\u672c\u306e\u6982\u8981\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-58\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u5206\u6790\uff08\u305d\u306e\uff13\uff09\u300d\uff0d\u58f2\u4e0a\u50b5\u6a29\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-60\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7M&amp;A\u3067\u5f15\u304d\u7d99\u3050\u3079\u304d\u904b\u8ee2\u8cc7\u672c\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>M&amp;A\u3067\u4f01\u696d\u3092\u8cb7\u53ce\u3059\u308b\u5834\u5408\u3001\u8cb7\u53ce\u5074\u306f\u3001\u300c\u904b\u8ee2\u8cc7\u672c\u300d\u306b\u542b\u307e\u308c\u308b\u300c\u6b63\u5e38\u306a\u90e8\u5206\u300d\u306e\u307f\u3092\u8cb7\u53ce\u306b\u3088\u3063\u3066\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u591a\u3044\u3002\u904b\u8ee2\u8cc7\u672c\u306e\u3046\u3061\u3001\u6b63\u5e38\u306a\u90e8\u5206\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u4e00\u822c\u7684\u306b\u8cb7\u53ce\u5f8c\u306e\u4e8b\u696d\u7d99\u7d9a\u306f\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001M&amp;A\u306b\u3088\u3063\u3066\u8cb7\u53ce\u3059\u3079\u304d\u306f\u3001\u901a\u5e38\u306e\u5834\u5408\u3001\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u3046\u3061\u6b63\u5e38\u306a\u90e8\u5206\u300d\u3001\u3059\u306a\u308f\u3061\u300c\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\u300d\u306b\u9650\u3089\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3067\u306f\u3001M&amp;A\u306b\u3088\u3063\u3066\u5f15\u304d\u7d99\u3050\u3079\u304d\u300c\u904b\u8ee2\u8cc7\u672c\u306e\u6b63\u5e38\u6027\u300d\u306f\u3001\u3069\u3046\u3044\u3063\u305f\u8981\u56e0\u304b\u3089\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\u306e\u8003\u5bdf<\/strong><\/h4>\n<p>\u300c\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\u300d\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u56f3\u304c\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<!--more--><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u6b63\u5e38\u904b\u8ee2\u8cc7\u672c\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/ma-due-zaimu4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-153044\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/ma-due-zaimu4-1.png\" alt=\"\" width=\"1215\" height=\"647\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u300c<span style=\"color: #800000;\">A\uff0e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u7591\u7fa9\u306e\u3042\u308b\u58f2\u4e0a\u50b5\u6a29<\/span>\u300d\u306f\u3001\u7834\u7dbb\u4f01\u696d\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u50b5\u6a29\u306a\u3069\u3001\u4f55\u3089\u304b\u306e\u7406\u7531\u306b\u3088\u308a\u56de\u53ce\u304c\u6ede\u3063\u3066\u3044\u308b\uff08\u306a\u3044\u3057\u306f\u6ede\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\uff09\u6ede\u7559\u50b5\u6a29\u3092\u6307\u3059\u3002\u307e\u305f\u3001\u300c<span style=\"color: #800000;\">B\uff0e\u8ca9\u58f2\u53ef\u80fd\u6027\u306b\u7591\u7fa9\u306e\u3042\u308b\u68da\u5378\u8cc7\u7523<\/span>\u300d\u306f\u3001\u540c\u69d8\u306b\u4f55\u3089\u304b\u306e\u7406\u7531\u306b\u3088\u308a\u8ca9\u58f2\u304c\u6ede\u3063\u3066\u3044\u308b\uff08\u306a\u3044\u3057\u306f\u6ede\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\uff09\u6ede\u7559\u5728\u5eab\u3001\u73fe\u72b6\u6709\u59ff\u3067\u306e\u5b9a\u4fa1\u8ca9\u58f2\u306f\u56f0\u96e3\u3068\u601d\u308f\u308c\u308b\u5728\u5eab\u7b49\u3001\u3044\u308f\u3086\u308b\u300c\u4e0d\u826f\u5728\u5eab\u300d\u3092\u6307\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u5024\u3067\u8a55\u4fa1\u306e\u4e0a\u3067\u5f15\u304d\u7d99\u304c\u308c\u308b\u304b\u3001\u3082\u3057\u304f\u306f\u63db\u91d1\u51e6\u5206\u306e\u624b\u9593\u7b49\u304b\u3089\u3001\u8b72\u6e21\u5074\u306b\u6b8b\u7f6e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308d\u3046\u3002\u3053\u306e\u305f\u3081\u3001\u3053\u3046\u3057\u305f\u4e0d\u826f\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8cc7\u91d1\u5316\u306b\u3069\u306e\u3088\u3046\u306a\u7591\u7fa9\u304c\u898b\u8fbc\u307e\u308c\u308b\u304b\u3001\u5b9f\u73fe\u53ef\u80fd\u306a\u56de\u53ce\u91d1\u984d\u306f\u3069\u306e\u7a0b\u5ea6\u898b\u8fbc\u307e\u308c\u308b\u304b\u3001\u307e\u305f\u3001\u56de\u53ce\u307e\u3067\u306e\u9593\u306b\u3069\u306e\u3088\u3046\u306a\u30d7\u30ed\u30bb\u30b9\u304c\u60f3\u5b9a\u3055\u308c\u3001\u305d\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u652f\u51fa\u306f\u3069\u306e\u7a0b\u5ea6\u898b\u8fbc\u307e\u308c\u308b\u304b\u7b49\u304b\u3089\u3001\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u5024\u3092\u63a8\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u300c<span style=\"color: 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