{"id":53060,"date":"2014-10-16T10:12:14","date_gmt":"2014-10-16T01:12:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=53060"},"modified":"2014-10-15T20:26:50","modified_gmt":"2014-10-15T11:26:50","slug":"financial-accounting-others-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-7\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c59\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c59\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 13px; line-height: 19px;\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6a2a\u585a\u3000\u5927\u4ecb<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div 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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\uff08A\u793e\uff09\u306fX4\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u307e\u3057\u305f\u3002\u4ed8\u4e0e\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u671f\u9593\u3092\u904e\u304e\u3066\u3082\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div 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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u4ed8\u4e0e\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u671f\u9593\u3092\u904e\u304e\u3066\u3082\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u5229\u76ca\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u57fa\u6e96\u3068\u3044\u3046\uff09\uff19\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong style=\"font-size: 1em;\">\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div 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:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>\u4ed8\u4e0e\u5bfe\u8c61\u8005\uff1a\u5f93\u696d\u54e1\u306e\u3046\u3061\u7ba1\u7406\u8077100\u540d<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff1a\uff11\u4eba\u5f53\u305f\u308a50\u500b\uff08\u5408\u8a085,000\u500b\uff09<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u306b\u3088\u308a\u4ed8\u4e0e\u3055\u308c\u308b\u682a\u5f0f\u6570\uff1a5,000\u682a<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\uff1a\uff11\u682a\u5f53\u305f\u308a200\u5186<\/li>\n<li>\u6a29\u5229\u78ba\u5b9a\u65e5\uff1aX6\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<li>\u6a29\u5229\u884c\u4f7f\u671f\u9593\uff1a X6\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089 X8\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<li>\u4ed8\u4e0e\u6642\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff1a120\u5186<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u90e8\u884c\u4f7f\u53ca\u3073\u4ed6\u8005\u3078\u306e\u8b72\u6e21\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u4ed8\u4e0e\u3055\u308c\u305f\u8005\u306e\u3046\u3061\uff14\u540d\u304c\u6a29\u5229\u884c\u4f7f\u3057\u306a\u304b\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53063\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-1.png\" alt=\"\" width=\"650\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-1.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-1-300x13.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u91d1\u984d<\/span><\/p>\n<p style=\"padding-left: 25px;\"><span style=\"font-size: 12px;\">\uff14\u540d\u00d750\u500b\u00d7120\u5186\uff1d24,000\u5186<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53064\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-2.png\" alt=\"\" width=\"650\" height=\"268\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-2.png 999w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-ac59-2-300x123.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u5931\u52b9\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\uff0824,000\u5186\uff09\u3092\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u623b\u5165\u76ca\u300d\u7b49\u306e\u79d1\u76ee\u540d\u79f0\u3092\u7528\u3044\u3066\u3001\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5f53\u8a72\u5931\u52b9\u304c\u78ba\u5b9a\u3057\u305f\u671f\u306b\u884c\u3044\u307e\u3059\uff08\u57fa\u6e96\uff19\u9805\u300147\u9805\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u904e\u53bb\u306e\u8cbb\u7528\u8a08\u4e0a\u3092\u53d6\u308a\u6d88\u3059\u51e6\u7406\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u5f93\u696d\u54e1\u7b49\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u304c\u65e2\u306b\u6d88\u8cbb\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u904e\u53bb\u306b\u3088\u308b\u8cbb\u7528\u306e\u8a8d\u8b58\u306f\u5426\u5b9a\u3055\u308c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7d50\u679c\u3068\u3057\u3066\u3001\u4f1a\u793e\u306f\u682a\u5f0f\u3092\u6642\u4fa1\u672a\u6e80\u3067\u5f15\u304d\u6e21\u3059\u7fa9\u52d9\u3092\u514d\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5f93\u696d\u54e1\u7b49\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u7121\u511f\u3067\u6d88\u8cbb\u3057\u305f\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u6a29\u5229\u884c\u4f7f\u671f\u9593\u306b\u884c\u4f7f\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u7d14\u8cc7\u7523\u304c\u682a\u4e3b\u3068\u306e\u76f4\u63a5\u7684\u306a\u53d6\u5f15\u306b\u3088\u3089\u305a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u53d6\u308a\u5d29\u3057\u3066\u623b\u5165\u76ca\u3092\u8a08\u4e0a\u3057\u7d14\u8cc7\u7523\u306b\u7b97\u5165\u3057\u3066\u3044\u307e\u3059\uff08\u57fa\u6e9646\u9805\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p 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\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u306f\u3001\u6700\u7d42\u9031\u3092\u9664\u304d\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6bce\u6708\u6700\u7d42\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u304c\u63b2\u8f09\u3055\u308c\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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