{"id":27800,"date":"2013-10-21T16:44:04","date_gmt":"2013-10-21T07:44:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27800"},"modified":"2025-02-07T12:10:07","modified_gmt":"2025-02-07T03:10:07","slug":"financial-accounting-others-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\uff08\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\uff09"},"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>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\uff08\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\uff09<\/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><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u6cd5\u300d\uff08\u5e73\u621019\u5e74\u6cd5\u5f8b\u7b2c102\u53f7\uff09\u306b\u57fa\u3065\u3044\u3066\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u6d3b\u7528\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u5168\u9280\u96fb\u5b50\u50b5\u6a29\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08\u901a\u79f0\u3001\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\uff09\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u3002<!--more--><\/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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\/FASF<br \/>\n\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/denshikiroku\/denshikiroku.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7\uff09<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/strong><\/h4>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u306f\u3001\u305d\u306e\u767a\u751f\u53c8\u306f\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u8a18\u9332\uff08\u78c1\u6c17\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u3082\u3063\u3066\u96fb\u5b50\u50b5\u6a29\u8a18\u9332\u6a5f\u95a2\u304c\u4f5c\u6210\u3059\u308b\u8a18\u9332\u539f\u7c3f\u3078\u306e\u8a18\u9332\u4e8b\u9805\u306e\u8a18\u9332\uff09\u3092\u8981\u4ef6\u3068\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u3067\u3042\u308a\u3001\u305d\u306e\u53d6\u5f15\u306e\u5b89\u5168\u3092\u78ba\u4fdd\u3057\u4e8b\u696d\u8005\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u5186\u6ed1\u5316\u7b49\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u5f93\u6765\u306e\u6307\u540d\u50b5\u6a29\u3084\u624b\u5f62\u50b5\u6a29\u3068\u306f\u7570\u306a\u308b\u65b0\u3057\u3044\u50b5\u6a29\u306e\u985e\u578b\u3068\u3057\u3066\u5236\u5ea6\u5316\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a<\/strong><\/h4>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u53d6\u6271\u3044\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u5168\u9280\u96fb\u5b50\u50b5\u6a29\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u540c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f10\u670815\u65e5\u4ed8\u3067\u3001\u300c\u3088\u304f\u3042\u308b\u8cea\u554f\u300d\u306e\u300c\u305d\u306e\u4ed6\u300d\u306eQ18\u304b\u3089Q20\u304c\u66f4\u65b0\u3055\u308c\u3066\u304a\u308a\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff08\u3067\u3093\u3055\u3044\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6b21\u306e\uff31\uff06\uff21\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002\u5b9f\u969b\u306e\u56de\u7b54\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#191970;\">\n\t\t<p><span style=\"color: #000080;\"><strong>Q.18<\/strong><\/span>.\u3067\u3093\u3055\u3044\u3092\u53d6\u5f15\u5148\u306b\u8b72\u6e21\u3057\u305f\u306e\u3067\u3059\u304c\u3001\u539f\u5247\u3069\u304a\u308a\u3001\u96fb\u5b50\u8a18\u9332\u4fdd\u8a3c\u50b5\u52d9\u3092\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"color: #191970;\"><strong>\uff08\u56de\u7b54\u306e\u8981\u65e8\uff09<\/strong><\/span><br \/>\n\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7\u306b\u5f93\u3063\u3066\u53d6\u6271\u3044\u3001\u300c\u96fb\u5b50\u8a18\u9332\u4fdd\u8a3c\u50b5\u52d9\u8ca0\u62c5\u9ad8\u300d\u7b49\u306e\u3088\u3046\u306b\u5076\u767a\u50b5\u52d9\u306e\u5185\u5bb9\u3092\u660e\u793a\u3057\u3066\u6ce8\u8a18\u3059\u308b\u53d6\u6271\u3044\u3084\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u9451\u307f\u3001\u624b\u5f62\u53d6\u5f15\u306b\u542b\u3081\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18\u3059\u308b\u53d6\u6271\u3044\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<p><span style=\"color: #000080;\"><strong>Q.19<\/strong><\/span>.\u3067\u3093\u3055\u3044\u3092\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306b\u5272\u5f15\u306b\u51fa\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"color: #191970;\"><strong>\uff08\u56de\u7b54\u306e\u8981\u65e8\uff09<\/strong><\/span><br \/>\n\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7\u306b\u5f93\u3063\u3066\u53d6\u6271\u3044\u3001\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u5272\u5f15\u9ad8\u300d\u7b49\u306e\u3088\u3046\u306b\u50b5\u6a29\u306e\u5185\u5bb9\u3092\u660e\u793a\u3057\u3066\u6ce8\u8a18\u3059\u308b\u53d6\u6271\u3044\u3084\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u9451\u307f\u3001\u624b\u5f62\u53d6\u5f15\u306b\u542b\u3081\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18\u3059\u308b\u53d6\u6271\u3044\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#191970;\"><\/div>\n<p><span style=\"color: #000080;\"><strong>Q.20<\/strong><\/span>.\u3067\u3093\u3055\u3044\u304c\u652f\u6255\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"color: #191970;\"><strong>\uff08\u56de\u7b54\u306e\u8981\u65e8\uff09<\/strong><\/span><br \/>\n\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u624b\u5f62\u304c\u4e0d\u6e21\u308a\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u300c\u4e0d\u6e21\u624b\u5f62\u300d\u3084\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u300d\u306b\u632f\u308a\u66ff\u3048\u308b\u53d6\u6271\u3044\u304c\u3055\u308c\u3066\u304a\u308a\u3001\u3067\u3093\u3055\u3044\u304c\u652f\u6255\u4e0d\u80fd\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306e\u53d6\u6271\u3044\u3092\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u652f\u6255\u671f\u65e5\u7d4c\u904e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u7b49\u306e\u50b5\u6a29\u306e\u5185\u5bb9\u3092\u660e\u793a\u3057\u3066\u53d6\u6271\u3046\u3053\u3068\u3084\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u9451\u307f\u3001\u300c\u4e0d\u6e21\u624b\u5f62\u300d\u7b49\u306b\u542b\u3081\u3066\u53d6\u6271\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u5b9f\u969b\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff08\u3067\u3093\u3055\u3044\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3068\u5341\u5206\u306b\u5354\u8b70\u3057\u3001\u614e\u91cd\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8<br \/>\n\u300c<a title=\"\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\" href=\"http:\/\/www.densai.net\/faq\" target=\"_blank\" rel=\"noopener\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/a>\u300d<\/div><\/div>\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    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