{"id":21377,"date":"2013-08-08T10:13:55","date_gmt":"2013-08-08T01:13:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=21377"},"modified":"2013-10-03T11:54:15","modified_gmt":"2013-10-03T02:54:15","slug":"financial-statements-article-15","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-15\/","title":{"rendered":"\u300c\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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30px;\">\u25cf\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3042\u308b\u65e8\u306e\u660e\u78ba\u5316\uff08\u60c5\u5831\u306f\u7121\u6279\u5224\u306b\u4f7f\u7528\u305b\u305a\u3001\u614e\u91cd\u3055\u3084\u6279\u5224\u6027\u7b49\u3092\u767a\u63ee\u3057\u3066\u3001\u691c\u8a0e\u30fb\u5206\u6790\u304c\u5fc5\u8981\u3067\u3042\u308b\u65e8\u3092\u660e\u8a18\uff09<\/p>\n<\/div>\n<p>\u672c\u7a3f\u3067\u306f\u6539\u6b63\u70b9\u3092\u4e2d\u5fc3\u306b\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4ee5\u4e0b\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u3044\u3046\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u696d\u52d9\u304c\u4e0d\u6b63\u306b\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u5de1\u308b\u7d1b\u4e89\u306e\u4e88\u9632\u3084\u56de\u907f\u306b\u914d\u616e\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u304c\u4e0d\u6b63\u3084\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u5de1\u308b\u7d1b\u4e89\u306e\u539f\u56e0\u3068\u306a\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u696d\u52d9\u306e\u53d7\u5631\u3001\u8a55\u4fa1\u74b0\u5883\u306e\u78ba\u4fdd\u3001\u8a55\u4fa1\u696d\u52d9\u306e\u5b9f\u65bd\u3001\u5831\u544a\u66f8\u4f5c\u6210\u306b\u308f\u305f\u3063\u3066\u5e38\u306b\u6ce8\u610f\u3092\u6255\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u696d\u52d9\u3092\u53d7\u5631\u3057\u3001\u5b9f\u65bd\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u502b\u7406\u898f\u5247\u7b2c\uff12\u6761\u306b\u57fa\u3065\u3044\u3066\u3001\u7b2c\uff13\u6761\u304b\u3089\u7b2c\uff17\u6761\u306b\u5b9a\u3081\u308b\u3001\u8aa0\u5b9f\u6027\u3001\u516c\u6b63\u6027\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u53ca\u3073\u6b63\u5f53\u306a\u6ce8\u610f\u3001\u5b88\u79d8\u7fa9\u52d9\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u884c\u52d5\u306e\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\uff08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u300c\u2161 \u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u57fa\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u53c2\u7167\uff09<\/p>\n<\/div>\n<h4><strong>\uff14\u3000\u4f01\u696d\u4fa1\u5024\u306a\u3069<\/strong><\/h4>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u6b21\u8868\u306e\u3088\u3046\u306b\u4f01\u696d\u4fa1\u5024\u6982\u5ff5\u3092\u6574\u7406\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u8a55\u4fa1\u5bfe\u8c61\u306f\u3001\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u4fa1\u5024\uff08\u682a\u4e3b\u4fa1\u5024\uff09\u3067\u3042\u308a\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u304c\u7d99\u7d9a\u7684\u306b\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u3053\u3068\u3067\u7372\u5f97\u3055\u308c\u308b\u5229\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u7b49\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u308b\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u4f01\u696d\u4fa1\u5024\u6982\u5ff5\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-21379\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-1.png\" alt=\"\" width=\"650\" height=\"262\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-1.png 849w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-1-300x120.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u3010\u8a55\u4fa1\u696d\u52d9\u306e\u5206\u985e\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-21379\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-2.png\" alt=\"\" width=\"650\" height=\"287\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e00\u822c\u306b\u9451\u5b9a\u306f\u3001\u69d8\u3005\u306a\u610f\u5473\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u9451\u5b9a\u3092\u3001\u4e0a\u8868\u306e\u5185\u5bb9\u6b04\u306b\u8a18\u8ff0\u3057\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u88c1\u5224\u6240\u304b\u3089\u306e\u9451\u5b9a\u547d\u4ee4\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u696d\u52d9\u306b\u9650\u5b9a\u3057\u3001\u88c1\u5224\u76ee\u7684\u3067\u5b9f\u65bd\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b97\u5b9a\u4eba\u306f\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u7d50\u679c\u3092\u3001\u539f\u5247\u3068\u3057\u3066\u4f9d\u983c\u4eba\u306e\u307f\u306b\u5831\u544a\u3057\u3001\u7b97\u5b9a\u66f8\u306f\u4f9d\u983c\u4eba\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b97\u5b9a\u66f8\u306b\u5229\u7528\u5236\u9650\u304c\u4ed8\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u7b97\u5b9a\u7d50\u679c\u306b\u5bfe\u3057\u3066\u3001\u500b\u5225\u30fb\u5177\u4f53\u7684\u306b\u3001\u307e\u305f\u3001\u6279\u5224\u7684\u306b\u305d\u306e\u7d50\u679c\u3092\u691c\u8a0e\u3059\u308b\u691c\u8a0e\u4eba\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3092\u3001\u7b97\u5b9a\u4eba\u306f\u5f37\u304f\u610f\u8b58\u3057\u3066\u3001\u696d\u52d9\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u691c\u8a0e\u4eba\u3068\u3057\u3066\u306f\u3001\uff2d\uff06\uff21\u5f53\u4e8b\u4f1a\u793e\u306e\u3046\u3061\u76f8\u624b\u65b9\u5f53\u4e8b\u4f1a\u793e\u3001\u5f53\u4e8b\u4f1a\u793e\u306e\u53cd\u5bfe\u682a\u4e3b\u3001\u4e21\u5f53\u4e8b\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u3084\u76e3\u67fb\u59d4\u54e1\u4f1a\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3001\u4e0d\u6b63\u304c\u767a\u899a\u3057\u305f\u969b\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u4e0d\u6b63\u8abf\u67fb\u306e\u305f\u3081\u306e\u5185\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3084\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-21379\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/kigyo-kachi1-3.png\" alt=\"\" width=\"650\" height=\"332\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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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 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\/>\n\u672c\u7a3f\u3067\u306f\u6539\u6b63\u70b9\u3092\u4e2d\u5fc3\u306b\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4ee5\u4e0b\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u3044\u3046\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,236,167,182,290,277],"tags":[545,128],"backnumber":[1706],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 03:36:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/21377"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=21377"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/21377\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=21377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=21377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=21377"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=21377"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=21377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}