{"id":34236,"date":"2013-12-26T11:28:57","date_gmt":"2013-12-26T02:28:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=34236"},"modified":"2013-12-26T11:22:13","modified_gmt":"2013-12-26T02:22:13","slug":"financial-statements-report-15","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-15\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c41\u53f7\u300c\u4e8b\u4f8b\u306b\u898b\u308b\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u4e0a\u306e\u8ad6\u70b9\u300d\u306b\u3064\u3044\u3066"},"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>\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c41\u53f7<\/strong><\/h4>\n<h4 style=\"text-align: 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title=\"\u300c\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-15\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09\u3002<br 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4B0082;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2460<\/strong><\/span>\u3000M&amp;A\u306b\u3088\u3063\u3066\u4f01\u696d\u4fa1\u5024\u304c\u5411\u4e0a\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u5c40\u9762\uff08M&amp;A\u306b\u304a\u3051\u308b\u4e8b\u524d\u5c40\u9762\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2461<\/strong><\/span>\u3000M&amp;A\u306b\u304a\u3051\u308b\u6761\u4ef6\u4ea4\u6e09\u306e\u5c40\u9762\uff08M&amp;A\u306b\u304a\u3051\u308b\u4ea4\u6e09\u5c40\u9762\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2462<\/strong><\/span>\u3000M&amp;A\u306b\u53cd\u5bfe\u3059\u308b\u53cd\u5bfe\u682a\u4e3b\u304c\u682a\u5f0f\u306e\u8cb7\u53d6\u8acb\u6c42\u3092\u4f1a\u793e\u306b\u884c\u3044\u3001\u8cb7\u53d6\u4fa1\u683c\u306b\u3064\u3044\u3066\u5f53\u4e8b\u8005\u9593\u3067\u5354\u8b70\u304c\u884c\u308f\u308c\u308b\u5c40\u9762\uff08\u53cd\u5bfe\u682a\u4e3b\u3068\u306e\u4ea4\u6e09\u5c40\u9762\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u2463<\/strong><\/span>\u3000\u53cd\u5bfe\u682a\u4e3b\u3068\u306e\u8cb7\u53d6\u4fa1\u683c\u306b\u3064\u3044\u3066\u8abf\u6574\u304c\u6574\u308f\u305a\u3001\u88c1\u5224\u6240\u306b\u5bfe\u3057\u3066\u4f1a\u793e\u53c8\u306f\u682a\u4e3b\u304c\u682a\u5f0f\u306e\u8cb7\u53d6\u4fa1\u683c\u6c7a\u5b9a\u306e\u7533\u7acb\u3092\u884c\u3046\u5c40\u9762\uff08\u88c1\u5224\u5c40\u9762\uff09<\/p>\n<\/div>\n<p>\u7814\u7a76\u5831\u544a\u306e\u4e8b\u4f8b\u5206\u6790\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u4e0a\u8a18\u306e<span style=\"color: #4b0082;\"><strong>\u2463<\/strong><\/span>\u88c1\u5224\u5c40\u9762\u306b\u95a2\u3059\u308b\u5206\u6790\u3067\u3042\u308b\u3002\u88c1\u5224\u5c40\u9762\u306f\u3001\u88c1\u5224\u6240\u306b\u304a\u3044\u3066\u300c\u516c\u6b63\u306a\u4fa1\u683c\u300d\u306b\u3064\u3044\u3066\u4f1a\u793e\u5074\u3068\u682a\u4e3b\u5074\u304c\u4e3b\u5f35\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306b\u88c1\u5224\u6240\u304c\u5224\u65ad\u3092\u884c\u3046\u5c40\u9762\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff13\u3000\u7814\u7a76\u5831\u544a\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u5f8c\u8ff0\u3059\u308b\uff13\u4ef6\u306e\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u6700\u9ad8\u88c1\u5224\u6240\u306e\u6297\u544a\u7b49\u306e\u68c4\u5374\u7b49\u306b\u3088\u308a\u9ad8\u88c1\u306e\u6c7a\u5b9a\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u9023\u306e\u88c1\u5224\u4e8b\u4f8b\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u5de1\u308b\u7d1b\u4e89\u304c\u306a\u305c\u751f\u3058\u305f\u306e\u304b\u3001\u4e88\u9632\u3084\u89e3\u6c7a\u306e\u65b9\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u7814\u7a76\u5831\u544a\u306e\u4e8b\u4f8b\u5206\u6790\u306e\u76ee\u7684\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u524d\u8ff0\u306e\u88c1\u5224\u5c40\u9762\u306e\u5206\u6790\u3092\u3059\u308b\u3053\u3068\u3067\u3001M&amp;A\u306b\u304a\u3051\u308b\u4ea4\u6e09\u5c40\u9762\u3067\u3069\u306e\u3088\u3046\u306a\u914d\u616e\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u306e\u304b\u3092\u5206\u6790\u30fb\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<h4><strong>\uff14\u3000\u5206\u6790\u5bfe\u8c61\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\u2460<\/strong><\/span>\u3000\u30ab\u30cd\u30dc\u30a6\u55b6\u696d\u8b72\u6e21\u6c7a\u8b70\u53cd\u5bfe\u682a\u4e3b\u306e\u682a\u5f0f\u8cb7\u53d6\u4fa1\u683c\u6c7a\u5b9a\u7533\u7acb\u4e8b\u4ef6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\u2461<\/strong><\/span>\u3000\u30ec\u30c3\u30af\u30b9\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u53d6\u5f97\u6c7a\u8b70\u53cd\u5bfe\u682a\u4e3b\u306e\u682a\u5f0f\u53d6\u5f97\u4fa1\u683c\u6c7a\u5b9a\u7533\u7acb\u4e8b\u4ef6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\u2462<\/strong><\/span>\u3000\u30b5\u30f3\u30b9\u30bf\u30fc\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u53d6\u5f97\u6c7a\u8b70\u53cd\u5bfe\u682a\u4e3b\u306e\u682a\u5f0f\u53d6\u5f97\u4fa1\u683c\u6c7a\u5b9a\u7533\u7acb\u4e8b\u4ef6<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<\/p><\/p><\/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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