{"id":176907,"date":"2019-05-16T09:00:52","date_gmt":"2019-05-16T00:00:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=176907"},"modified":"2019-05-15T19:41:49","modified_gmt":"2019-05-15T10:41:49","slug":"financial-statements-report-80","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-80\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u5354\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u516c\u76ca\u6cd5\u4eba\u3001\u533b\u7642\u6cd5\u4eba\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u7b49\u3001\u975e\u55b6\u5229\u6cd5\u4eba\u306b\u4fc2\u308b\uff15\u3064\u306e\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5354\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u516c\u76ca\u6cd5\u4eba\u3001\u533b\u7642\u6cd5\u4eba\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u7b49\u3001\u975e\u55b6\u5229\u6cd5\u4eba\u306b\u4fc2\u308b\uff15\u3064\u306e\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2019\u5e74\uff15\u670810\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div 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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c34\u53f7\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u6d88\u8cbb\u751f\u6d3b\u5354\u540c\u7d44\u5408\u7b49\u306e\u6cd5\u5b9a\u76e3\u67fb\u4e0a\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c36\u53f7\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u533b\u7642\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c39\u53f7\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u300c\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c40\u53f7\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u300c\u5730\u57df\u533b\u7642\u9023\u643a\u63a8\u9032\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c41\u53f7\u3002\u516c\u958b\u8349\u6848\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08\uff2b\uff21\uff2d\uff09\u8a18\u8f09\u306f\u539f\u5247\u5e73\u621033 \u5e74\uff13\u6708\u6c7a\u7b97\u5206\u304b\u3089\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-57\/\" target=\"_blank\">\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\uff082018\u5e74\uff17\u6708\uff15\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u53ca\u3073<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b KAM\u898f\u5b9a\u306b\u4fc2\u308b\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5831\u544a\u300d\u306e\u65b0\u8a2d\u542b\u3080\u6539\u6b63\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u3082\u660e\u3089\u304b\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-72\/\" target=\"_blank\">\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63<\/a>\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2019\u5e74\uff16\u670810\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u300d\u306e\u6587\u4f8b\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u300c\u6d88\u8cbb\u751f\u6d3b\u5354\u540c\u7d44\u5408\u7b49\u306e\u6cd5\u5b9a\u76e3\u67fb\u4e0a\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u3067\u306f\u3001\u300c\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u300d\u53ca\u3073\u300c\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u8ffd\u52a0\u3057\u3001\u6d88\u8cbb\u751f\u6d3b\u5354\u540c\u7d44\u5408\u7b49\u306e\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u304c\u300c\u4e00\u822c\u76ee\u7684\u30fb\u9069\u6b63\u8868\u793a\u300d\u306e\u67a0\u7d44\u307f\u3067\u3042\u308b\u65e8\u3092\u660e\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2020\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2019\u5e74\uff15\u670810\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff082018\u5e74\uff17\u6708\uff15\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u53ca\u3073\u95a2\u9023\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,279,289],"tags":[128,139],"backnumber":[1993],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 12:05:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176907"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=176907"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176907\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=176907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=176907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=176907"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=176907"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=176907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}