{"id":41536,"date":"2014-03-27T10:11:07","date_gmt":"2014-03-27T01:11:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=41536"},"modified":"2014-03-26T19:00:57","modified_gmt":"2014-03-26T10:00:57","slug":"financial-statements-article-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-21\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c15\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30ea\u30bd\u30fc\u6559\u80b2\u30fb\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u7591\u7fa9\u306b\u95a2\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: 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src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-1.png\" alt=\"\" width=\"650\" height=\"701\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-1.png 943w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-1-278x300.png 278w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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u52e4\u76e3\u67fb\u5f79\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u793e\u5916\u76e3\u67fb\u5f79\u3068\u3057\u3066\u306e\u4efb\u52d9\u3092\u679c\u305f\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u307e\u3067\u8a00\u3048\u308b\u304b\u306f\u7591\u554f\u306e\u6b8b\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff08\uff16\uff09\u3000\u518d\u767a\u9632\u6b62\u7b56<\/strong><\/h4>\n<p>\u8abf\u67fb\u5831\u544a\u66f8\u306f\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3068\u3057\u306610\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\u308b\u304c\u3001\u6839\u5e79\u3068\u306a\u308b\u306e\u306f\u300c\u58f2\u4e0a\u3092\u904e\u5ea6\u306b\u91cd\u8996\u3059\u308b\u7d4c\u55b6\u65b9\u91dd\u306e\u898b\u76f4\u3057\u300d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305d\u306e\u5177\u4f53\u7b56\u3068\u3057\u3066\u3001\u300c\u5ca9\u4f50\u4f1a\u9577\u306b\u6bd4\u80a9\u3057\u3046\u308b\u898b\u8b58\u3092\u6301\u3063\u305f\u793e\u5916\u53d6\u7de0\u5f79\u300d\u306e\u53d7\u3051\u5bb9\u308c\u3084\u7ba1\u7406\u90e8\u9580\u306e\u5f37\u5316\u3001\u76e3\u67fb\u5f79\u4f1a\u30fb\u5185\u90e8\u76e3\u67fb\u5ba4\u306e\u5145\u5b9f\u3001\u4eba\u4e8b\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3001\u5916\u90e8\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u9032\u6357\u72b6\u6cc1\u306e\u691c\u8a3c\u306a\u3069\u304c\u4e26\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u63d0\u8a00\u3092\u53d7\u3051\u3066\u3001\u30ea\u30bd\u30fc\u6559\u80b2\u306f\u3001\uff12\u670814\u65e5\u4ed8\u3067\u3001\u518d\u767a\u9632\u6b62\u7b56\u3092\u767a\u8868\u3057\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#B22222;\">\n\t\t<p><strong>\u300a\u518d\u767a\u9632\u6b62\u7b56\u300b<\/strong><br \/>\n<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u91cd\u8996\u306e\u7d4c\u55b6\u65b9\u91dd\u306e\u518d\u78ba\u8a8d<br \/>\n<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u7d44\u7e54\u6539\u9769\u306b\u3088\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u4f53\u5236\u306e\u6574\u5099<br \/>\n<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u793e\u5185\u5236\u5ea6\u306e\u6539\u9769<br \/>\n<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u3000\u696d\u52d9\u306b\u3064\u3044\u3066\u306e\u6539\u9769<br \/>\n<span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u3000\u9069\u5207\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\uff13\u6708\uff14\u65e5\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u7d44\u7e54\u6539\u9769\u306b\u3088\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u4f53\u5236\u306e\u6574\u5099\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u5916\u90e8\u59d4\u54e1\u306b\uff11\u540d\u306e\u5f01\u8b77\u58eb\u3092\u8fce\u3048\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3067\u63d0\u8a00\u3055\u308c\u3066\u3044\u308b\u300c\u5916\u90e8\u6709\u8b58\u8005\u304b\u3089\u306a\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u300d\u3067\u306f\u306a\u304f\u3001\u59d4\u54e1\u9577\u306b\u5ca9\u4f50\u4f1a\u9577\u517c\u793e\u9577\u304c\u5c31\u304d\u3001\uff11\u540d\u306e\u5916\u90e8\u59d4\u54e1\u4ee5\u5916\u306f\u3059\u3079\u3066\u793e\u5185\u306e\u59d4\u54e1\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5b9f\u52b9\u6027\u306b\u306f\u7591\u554f\u304c\u6b8b\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u30ea\u30bd\u30fc\u6559\u80b2\u306f\u3001\u300c28\u5e74\u9023\u7d9a\u5897\u53ce\u300d\u3092\u6a19\u699c\u3057\u3066\u304d\u305f\u3002\u9023\u7d9a\u5897\u53ce\u306f\u3001\u4eca\u56de\u767a\u899a\u3057\u305f\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u3063\u305f\u308f\u3051\u3067\u3042\u308a\u3001\u6cd5\u7684\u8cac\u4efb\u306f\u3068\u3082\u304b\u304f\u3001\u7d4c\u55b6\u8cac\u4efb\u3092\u3068\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u306f\u305a\u306e\u5ca9\u4f50\u4f1a\u9577\u517c\u793e\u9577\u306e\u610f\u8b58\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u304b\u304c\u3001\u518d\u767a\u9632\u6b62\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308b\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<h4><strong>\uff08\uff17\uff09\u3000\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u671f\u9593\u4e2d\u306e\u8cc7\u91d1\u8abf\u9054<\/strong><\/h4>\n<p>\u8abf\u67fb\u5831\u544a\u66f8\u3067\u306f\u3001\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u507d\u8a08\u52df\u96c6\u7f6a\u306e\u6210\u5426\u306b\u3064\u3044\u3066\u306f\u614e\u91cd\u306a\u5224\u65ad\u3092\u8981\u3059\u308b\u300d\u3068\u66f8\u304f\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6642\u671f\u306b\u7d0480\u5104\u5186\u306e\u8cc7\u91d1\u3092\u5e02\u5834\u304b\u3089\u8abf\u9054\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u306f\u3001\u6cd5\u7684\u8cac\u4efb\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u3002\u3000\u300c\uff08\u6295\u8cc7\u5bb6\u3092\uff09\u3060\u307e\u3057\u3066\u304a\u91d1\u3092\u53d6\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u6065\u4ee5\u5916\u306e\u4f55\u7269\u3067\u3082\u306a\u3044\u300d\u2015\u2015\u3002\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30fb\u6589\u85e4\u60c7\uff23\uff25\uff2f\u306f\uff12\u670825\u65e5\u306e\u5b9a\u4f8b\u4f1a\u898b\u306e\u5834\u3067\u8a9e\u6c17\u3092\u5f37\u3081\u305f\u3001\u3068\u3059\u308b<a title=\"\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u96fb\u5b50\u7248\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nikkei.com\/markets\/kigyo\/editors.aspx?g=DGXNMSGD1001C_10032014000000\" target=\"_blank\">\u5831\u9053<\/a>\u3082\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\uff13\u6708\uff17\u65e5\u306b\u306f\u3001\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u306f\u3001\u300c<a title=\"\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/sesc\/news\/c_2014\/2014\/20140307-1.htm\" target=\"_blank\">\u682a\u5f0f\u4f1a\u793e\u30ea\u30bd\u30fc\u6559\u80b2\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u865a\u507d\u8a18\u8f09\u306b\u4fc2\u308b\u8ab2\u5fb4\u91d1\u7d0d\u4ed8\u547d\u4ee4\u52e7\u544a\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u3044\u3046\u30ea\u30ea\u30fc\u30b9\u3092\u51fa\u3057\u3001\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u53ca\u3073\u91d1\u878d\u5e81\u9577\u5b98\u306b\u5bfe\u3057\u3066\u3001\u7d04\uff14\u5104\u5186\u306e\u8ab2\u5fb4\u91d1\u7d0d\u4ed8\u547d\u4ee4\u3092\u767a\u51fa\u3059\u308b\u3088\u3046\u52e7\u544a\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000 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text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-41538\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-2.png\" alt=\"\" width=\"550\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-2.png 735w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/fusei15-2-300x86.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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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