{"id":221799,"date":"2021-02-10T10:12:08","date_gmt":"2021-02-10T01:12:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=221799"},"modified":"2021-03-03T16:48:30","modified_gmt":"2021-03-03T07:48:30","slug":"financial-statements-article-133","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-133\/","title":{"rendered":"\u3014\u5f37\u5236\u9069\u7528\u524d\u306b\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3015\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u3078\u306e\u5bfe\u5fdc\u3068\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f01\u696d\u53ca\u3073\u76e3\u67fb\u4eba\u306eKAM\u3078\u306e\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: 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#dddddd;\">\u2713<\/span><\/span>\u3000\u76e3\u67fb\u4eba\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u78ba\u8a8d\u53ca\u3073\u5354\u8b70\u3092\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000\u76e3\u67fb\u4eba\u3068\u76e3\u67fb\u5f79\u7b49\u304c\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u969b\u306e\u76e3\u67fb\u4eba\u304b\u3089\u63d0\u793a\u3055\u308c\u305f\u6587\u66f8\u53ca\u3073\u8b70\u4e8b\u9332\u3092\u78ba\u8a8d\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000\u671f\u672b\u76e3\u67fb\u306e\u524d\u53c8\u306f\u6700\u4e2d\u306b\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u3001KAM\u8a18\u8f09\u306e\u9805\u76ee\u53ca\u3073KAM\uff08\u76e3\u67fb\u5831\u544a\u66f8\uff09\u306e\u30c9\u30e9\u30d5\u30c8\u53ca\u3073\u6700\u7d42\u7248\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u306b\u76e3\u67fb\u4eba\u306b\u4f9d\u983c\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306b\u8a18\u8f09\u3055\u308c\u308b\u9805\u76ee\u306b\u4fc2\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306b\u8a18\u8f09\u3055\u308c\u308b\u5185\u5bb9\u304c\u3001\u4f01\u696d\u306e\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u60c5\u5831\uff08\u672a\u516c\u8868\u60c5\u5831\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u78ba\u8a8d\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306b\u8a18\u8f09\u3055\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u9663\u3078\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u305f\u304b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-30px;\"><strong>\uff08\uff13\uff09\u3000\u76e3\u67fb\u8abf\u66f8<\/strong><\/h4>\n<p>KAM\u306e\u6c7a\u5b9a\u904e\u7a0b\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u8abf\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u76e3\u57fa\u5831701\u3067\u5fc5\u305a\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u76e3\u57fa\u5831701.17\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000<span style=\"color: #b22222;\">\u76e3\u67fb\u4eba\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u4e8b\u9805\u53ca\u3073KAM\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u76e3\u67fb\u4eba\u306e\u6c7a\u5b9a\u306e\u6839\u62e0<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u5831\u544a\u3059\u308bKAM\u304c\u306a\u3044\u3068\u76e3\u67fb\u4eba\u304c\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u53c8\u306f\u5831\u544a\u3059\u3079\u304dKAM\u304c\u9664\u5916\u4e8b\u9805\u82e5\u3057\u304f\u306f\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4e0d\u78ba\u5b9f\u6027\u4ee5\u5916\u306b\u306a\u3044\u5834\u5408\u306f\u305d\u306e\u6839\u62e0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000KAM\u3067\u3042\u308b\u3068\u6c7a\u5b9a\u3055\u308c\u305f\u4e8b\u9805\u306b\u3064\u3044\u3066\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u5831\u544a\u3057\u306a\u3044\u3068\u76e3\u67fb\u4eba\u304c\u5224\u65ad\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u6839\u62e0<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u305f\u4e8b\u9805\u306e\u3046\u3061\u3001\u76e3\u67fb\u4eba\u304c\u300c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u4e8b\u9805\u300d\u3068\u3057\u306a\u304b\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7406\u7531\u3092\u76e3\u67fb\u4eba\u304c\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u306f\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u76e3\u57fa\u5831701.A64\uff09\u3002\u4e00\u65b9\u3001\u300c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u4e8b\u9805\u300d\u306e\u3046\u3061\u3001KAM\u3068\u3057\u305f\u7406\u7531\u53ca\u3073KAM\u3068\u3057\u306a\u304b\u3063\u305f\u7406\u7531\u306b\u3064\u3044\u3066\u306f\u3001\u6587\u66f8\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u672a\u516c\u8868\u60c5\u5831\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>KAM\u306f\u3001\u672a\u516c\u8868\u306e\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u610f\u56f3\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u307e\u305f\u3001KAM\u306e\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u3001\u76e3\u67fb\u4eba\u306b\u306f\u3001\u4f01\u696d\u306b\u95a2\u3059\u308b<span style=\"color: #b22222;\">\u672a\u516c\u8868\u306e\u60c5\u5831\u3092\u4e0d\u9069\u5207\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u907f\u3051<\/span>\u3001\u7c21\u6f54\u304b\u3064\u7406\u89e3\u53ef\u80fd\u306a\u69d8\u5f0f\u3067\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u76e3\u57fa\u5831701.A34\u3001A36\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"color: 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-30px;\"><strong>\uff08\uff15\uff09\u3000\u6ce8\u8a18\u53ca\u3073\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u306e\u8a18\u8f09\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>KAM\u306b\u95a2\u9023\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u6ce8\u8a18\u304c\u3042\u308b\u5834\u5408\u3001\u6ce8\u8a18\u3078\u306e\u53c2\u7167\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u76e3\u57fa\u5831701.12\uff08\uff11\uff09\uff09\u305f\u3081\u3001<span style=\"color: #b22222;\">\u6ce8\u8a18\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/p>\n<p>\u307e\u305f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u306e\u8a18\u8f09\u306b\u304a\u3044\u3066\u3082\u3001<span style=\"color: #b22222;\">\u5fc5\u8981\u306a\u8a18\u8f09\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #b22222;\">\u4eca\u307e\u3067\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3088\u308a\u3082\u614e\u91cd\u306b\u78ba\u8a8d\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/p>\n<p>\u307e\u305f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306e\u969b\u306b\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u5185\u306e\u5be9\u67fb\u62c5\u5f53\u8005\u306b\u3088\u308b\u5be9\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001KAM\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u5be9\u67fb\u62c5\u5f53\u8005\u306e\u307f\u306b\u3088\u308b\u30ec\u30d3\u30e5\u30fc\u3060\u3051\u3067\u306f\u3001<span style=\"color: #b22222;\">\u8aa4\u308a\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u3084KAM\u306e\u5185\u5bb9\u306e\u7406\u89e3\u3057\u3084\u3059\u3055\u306e\u78ba\u8a8d<\/span>\u304c\u6f0f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8907\u6570\u4eba\u306b\u3088\u308b\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010KAM\u30ec\u30d3\u30e5\u30fc\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fff4ff;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fbKAM\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fbKAM\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u7406\u89e3\u3057\u3084\u3059\u3044\u3082\u306e\u304b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u76e3\u67fb\u4eba\u5074\uff1aKAM\u5bfe\u5fdc\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<\/strong><\/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:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000\u4f01\u696d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u51fa\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u3001\u4f01\u696d\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u78ba\u8a8d\u53ca\u3073\u5354\u8b70\u3092\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u6f0f\u308c\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306e\u6c7a\u5b9a\u904e\u7a0b\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u8abf\u66f8\u306b\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3057\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306e\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u3001\u672a\u516c\u8868\u306e\u60c5\u5831\u304c\u542b\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3001\u4e8b\u524d\u306b\u3001\u7d4c\u55b6\u8005\u306b\u8ffd\u52a0\u306e\u60c5\u5831\u958b\u793a\u3092\u4fc3\u3059\u3068\u3068\u3082\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3092\u884c\u3063\u305f\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6ce8\u8a18\u53ca\u3073\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u306e\u8a18\u8f09\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #dddddd;\">\u2713<\/span><\/span>\u3000KAM\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u8aa4\u308a\u306f\u306a\u3044\u304b\u3002\u307e\u305f\u3001KAM\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u3001\u7406\u89e3\u3057\u3084\u3059\u3044\u3082\u306e\u304b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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  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