{"id":5687,"date":"2013-02-14T10:10:06","date_gmt":"2013-02-14T01:10:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=5687"},"modified":"2025-09-24T11:59:21","modified_gmt":"2025-09-24T02:59:21","slug":"financial-statements-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-7\/","title":{"rendered":"\u8a02\u6b63\u5831\u544a\u66f8\u306b\u898b\u308b\u4e0d\u9069\u6b63\u4f1a\u8a08\u51e6\u7406\u306e\u73fe\u72b6\uff08\uff11\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a02\u6b63\u5831\u544a\u66f8\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4e0d\u9069\u6b63\u4f1a\u8a08\u51e6\u7406\u306e\u73fe\u72b6<\/strong><strong style=\"font-size: 1em;\">\uff08\uff11\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u7d4c\u6e08\u5927\u5b66\u6559\u6388\u3000<strong>\u5c0f\u8c37\u3000\u878d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u91d1\u878d\u5e81\u306e\u4e0d\u9069\u6b63\u4f1a\u8a08\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u91d1\u878d\u5e81\u306b\u304a\u3044\u3066\u306f\u3001\u30aa\u30ea\u30f3\u30d1\u30b9\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u76f8\u6b21\u3050\u4f1a\u8a08\u4e0d\u7965\u4e8b\u3067\u640d\u306a\u308f\u308c\u305f\u6211\u304c\u56fd\u8a3c\u5238\u5e02\u5834\u306e\u4fe1\u983c\u56de\u5fa9\u3092\u76ee\u6307\u3057\u3001\u6b21\u306e\uff12\u3064\u306e\u691c\u8a0e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><br 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rel=\"noopener\">\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u30ea\u30b9\u30af\u5bfe\u5fdc\u57fa\u6e96\uff08\u4eee\u79f0\uff09\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\u306e\u516c\u958b\u8349\u6848\u3060\u3002<\/p>\n<p>\u3053\u306e\u516c\u958b\u8349\u6848\u306b\u3088\u308b\u3068\u3001\u76e3\u67fb\u4eba\u306f\u300c\u76ee\u7684\u306e\u4e0d\u660e\u306a\u7279\u5225\u76ee\u7684\u4f1a\u793e\uff08SPC\uff09\u304c\u591a\u6570\u3042\u308b\u300d\u306a\u3069\u306e\u4e0d\u6b63\u30ea\u30b9\u30af\u304c\u8a8d\u8b58\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u629c\u6253\u3061\u76e3\u67fb\u3084\u76e3\u67fb\u6642\u671f\u306e\u5909\u66f4\u306a\u3069\u4f01\u696d\u304c\u60f3\u5b9a\u3057\u306b\u304f\u3044\u76e3\u67fb\u624b\u7d9a\u3092\u3068\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u307e\u305f\u3001\u30aa\u30ea\u30f3\u30d1\u30b9\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u3067\u5f15\u7d99\u304e\u304c\u4e0d\u5341\u5206\u3060\u3063\u305f\u53cd\u7701\u304b\u3089\u3001\u524d\u4efb\u3068\u5f8c\u4efb\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u60c5\u5831\u3092\u5171\u6709\u3059\u308b\u3088\u3046\u8a73\u7d30\u306a\u5f15\u7d99\u304e\u7fa9\u52d9\u3092\u8ab2\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u8a02\u6b63\u5831\u544a\u66f8<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u304c\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u9023\u3057\u3066\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u8a02\u6b63\u3068\u8a02\u6b63\u5f8c\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u8a3c\u660e\u3092\u4ed8\u3057\u305f\u8a02\u6b63\u5831\u544a\u66f8\u3092\u91d1\u878d\u5e81\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u3053\u306e\uff12\u6708\u306b\u6e05\u6587\u793e\u304b\u3089\u520a\u884c\u3057\u305f\u62d9\u7de8\u8457\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s56862\/\" target=\"_blank\" rel=\"noopener\">\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u518d\u767a\u9632\u6b62\u7b56<\/a>\u300f\u306b\u304a\u3044\u3066\u3001\u5e73\u621019\u5e74\uff17\u6708\uff11\u65e5\u304b\u308924\u5e74\uff16\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u63d0\u51fa\u3055\u308c\u305f\u8a02\u6b63\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u2460\u63d0\u51fa\u7406\u7531\u3001\u2461\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u5185\u5bb9\u3001\u2462\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u305f\u80cc\u666f\u3001\u53ca\u3073\u2463\u305d\u306e\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u30fb\u5206\u6790\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u50be\u5411\u3084\u5206\u6790\u306b\u304a\u3044\u3066\u5224\u660e\u3057\u305f\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u7279\u5fb4\u3092\u3001\uff12\u56de\u306b\u5206\u3051\u3066\u3054\u7d39\u4ecb\u3059\u308b\u3002<br \/>\n\u306a\u304a\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u66f8\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u4e0a\u5834\u5e02\u5834\u5225\u306e\u50be\u5411<\/strong><\/h4>\n<p>\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u306f\u3001\u6771\u4eac\u3001\u5927\u962a\u3001\u540d\u53e4\u5c4b\u3001\u672d\u5e4c\u3001\u798f\u5ca1\u306e\uff15\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u307e\u3093\u3079\u3093\u306a\u304f\u898b\u3089\u308c\u308b\u3002<br \/>\n\u4e0a\u5834\u4f1a\u793e\u6570\u306b\u5bfe\u3059\u308b\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u3092\u884c\u3063\u305f\u4f1a\u793e\u306e\u6bd4\u7387\u306f\u3001\u65b0\u8208\u5e02\u5834\u9298\u67c4\u304c\u672c\u5247\u5e02\u5834\u9298\u67c4\u3088\u308a\u3082\u9ad8\u304f\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u305d\u306e\u80cc\u666f\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4>\uff08\uff11\uff09\u3000\u4f01\u696d\u306e\u898f\u6a21\u306e\u9055\u3044<\/h4>\n<p>\u4f1a\u793e\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u307e\u305f\u8907\u6570\u306e\u4e8b\u696d\u90e8\u9580\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u7279\u5b9a\u306e\u90e8\u9580\u306b\u304a\u3044\u3066\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u5168\u793e\u7684\u306b\u898b\u308b\u3068\u8ca1\u52d9\u4e0a\u306e\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u306a\u3082\u306e\u306b\u3068\u3069\u307e\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u91d1\u984d\u7684\u306b\u91cd\u8981\u6027\u306e\u7bc4\u56f2\u5185\u306b\u53ce\u307e\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4f1a\u793e\u898f\u6a21\u304c\u5c0f\u3055\u304f\u4e8b\u696d\u90e8\u9580\u3082\u5c11\u306a\u3044\u5834\u5408\u3084\u65b0\u8208\u5e02\u5834\u306e\u4f1a\u793e\u306e\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u5168\u4f53\u306e\u8ca1\u52d9\u3078\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/p>\n<h4>\uff08\uff12\uff09\u3000\u30aa\u30fc\u30ca\u7d4c\u55b6\u8005\u306b\u3088\u308b\u4e0d\u9069\u6b63\u884c\u70ba<\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u5236\u5ea6\u7b49\u306e\u6574\u5099\u306b\u3088\u308a\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u958b\u793a\u306e\u6b63\u78ba\u6027\u3092\u62c5\u4fdd\u3059\u308b\u5236\u5ea6\u7684\u306a\u67a0\u7d44\u307f\u306f\u3001\u4ee5\u524d\u3088\u308a\u3082\u69cb\u7bc9\u3055\u308c\u3066\u304d\u305f\u3002\u3057\u304b\u3057\u3001\u898f\u6a21\u306e\u5c0f\u3055\u3044\u65b0\u8208\u5e02\u5834\u306e\u4f1a\u793e\u3067\u306f\u3001\u7ba1\u7406\u90e8\u9580\u304c\u8106\u5f31\u3067\u3001\u7d4c\u55b6\u30c8\u30c3\u30d7\u3084\u7a3c\u304e\u982d\u306e\u4e2d\u6838\u5e79\u90e8\u306e\u767a\u8a00\u529b\u304c\u5727\u5012\u7684\u306a\u3053\u3068\u304b\u3089\u3001\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u305d\u306e\u767a\u899a\u306e\u9045\u308c\u306b\u3064\u306a\u304c\u308b\u3002<br 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