{"id":5697,"date":"2013-02-21T10:09:13","date_gmt":"2013-02-21T01:09:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=5697"},"modified":"2014-03-28T16:05:45","modified_gmt":"2014-03-28T07:05:45","slug":"financial-statements-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-8\/","title":{"rendered":"\u8a02\u6b63\u5831\u544a\u66f8\u306b\u898b\u308b\u4e0d\u9069\u6b63\u4f1a\u8a08\u51e6\u7406\u306e\u73fe\u72b6\uff08\uff12\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\uff12\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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\/>\n\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306f\u3001\u898f\u5236\u306e\u5b9f\u52b9\u6027\u306e\u78ba\u4fdd\u306e\u9762\u304b\u3089\u3001\u307e\u305f\u3001\u6cd5\u9069\u7528\u306e\u516c\u5e73\u6027\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u671b\u307e\u3057\u3044\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u5e73\u621017\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u5fb4\u91d1\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u30eb\u30fc\u30eb\u7834\u308a\u306f\u5272\u308a\u306b\u5408\u308f\u306a\u3044\u3068\u3044\u3046\u898f\u5f8b\u3092\u78ba\u7acb\u3057\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4ee4\u306e\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3044\u3046\u884c\u653f\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3001\u884c\u653f\u4e0a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u5b9a\u306e\u898f\u5b9a\u306b\u9055\u53cd\u3057\u305f\u8005\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u7684\u8ca0\u62c5\u3092\u8ab2\u3059\u3082\u306e\u3060\u3002\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u958b\u793a\u66f8\u985e\u306e\u865a\u507d\u8a18\u8f09\uff08\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\uff09\u3082\u3001\u3053\u306e\u8ab2\u5fb4\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9055\u53cd\u884c\u70ba\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u306b\u3001\u3059\u3079\u3066\u8ab2\u5fb4\u91d1\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3067\u3082\u306a\u3044\u3002\u8ab2\u5fb4\u91d1\u3092\u8ab2\u3059\u307b\u3069\u306e\u3082\u306e\u3067\u3082\u306a\u3044\u8efd\u5fae\u306a\u3082\u306e\u306f\u300c\u884c\u653f\u51e6\u5206\u306a\u3057\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3069\u3046\u3044\u3046\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u544a\u767a\u3055\u308c\u308b\u306e\u304b\u3001\u307e\u305f\u8ab2\u5fb4\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u884c\u653f\u51e6\u5206\u3092\u53d7\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<br \/>\n\u3082\u3061\u308d\u3093\u3001\u91d1\u878d\u5e81\u3084\u8a3c\u5238\u53d6\u5f15\u7b49\u76e3\u8996\u59d4\u54e1\u4f1a\u306f\u3001\u305d\u306e\u60aa\u8cea\u6027\u306b\u5fdc\u3058\u3066\u51e6\u5206\u3092\u6c7a\u3081\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u3002\u3057\u304b\u3057\u3001\u5916\u90e8\u304b\u3089\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u3067\u51e6\u5206\uff08\u300c\u544a\u767a\u300d\u300c\u8ab2\u5fb4\u91d1\u300d\u300c\u884c\u653f\u51e6\u5206\u306a\u3057\u300d\uff09\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u306f\u660e\u3089\u304b\u3067\u306a\u3044\u3002<\/p>\n<p>\u4eca\u56de\u3001\u3053\u306e\uff13\u3064\u306e\u51e6\u5206\u3092\u7d71\u8a08\u5b66\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u305f\u3002<br \/>\n\u305d\u308c\u306b\u306f\u3001\u8aac\u660e\u5909\u6570\u306b\u60aa\u8cea\u6027\u3092\u8868\u3059\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u91cf\u7684\u306a\u9762\u304b\u3089\u306f\u3001\u8a02\u6b63\u524d\u5f8c\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4e3b\u306a\u9805\u76ee\u306e\u5897\u6e1b\u984d\u53ca\u3073\u5897\u6e1b\u7387\u3092\u7528\u3044\u308c\u3070\u3088\u3044\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u307b\u3069\u554f\u984c\u306f\u306a\u3044\u3002\u96e3\u3057\u3044\u306e\u304c\u3001\u8cea\u7684\u306a\u9762\u304b\u3089\u306e\u60aa\u8cea\u6027\u3067\u3042\u308b\u3002<br \/>\n\u601d\u3044\u3064\u304f\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u95a2\u4e0e\u3001\u95a2\u4e0e\u3057\u305f\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u306e\u4eba\u6570\u3001\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s56862\/\" target=\"_blank\">\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u518d\u767a\u9632\u6b62\u7b56<\/a>\u300f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff17\u3000\u5177\u4f53\u7684\u306a\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u3053\u3053\u3067\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u4fc2\u308b\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u3002<br 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15px;\">\u2462\u3000\u53d6\u5f15\u5148\u3068\u306e\u5408\u610f\u66f8\u3092\u507d\u9020\u3057\u58f2\u4e0a\u306e\u53d6\u6d88\u3057\u51e6\u7406\u3092\u56de\u907f\u3057\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u5de5\u4e8b\u306b\u304a\u3044\u3066\u3001\u7dcf\u767a\u751f\u539f\u4fa1\u3092\u904e\u5c11\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5de5\u4e8b\u9032\u6357\u7387\u304c\u9ad8\u304f\u306a\u308a\u58f2\u4e0a\u3092\u904e\u5927\u8a08\u4e0a\u3057\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u507d\u88c5\u3057\u305f\u691c\u53ce\u66f8\u306b\u57fa\u3065\u3044\u3066\u58f2\u4e0a\u3092\u904e\u5927\u8a08\u4e0a\u3057\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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\/>\n\u300c\u67b6\u7a7a\u58f2\u4e0a\u300d\u3092\u8a08\u4e0a\u3057\u305f\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001\u2460\u53d6\u5f15\u5148\u3068\u306e\u9593\u306b\u5354\u529b\u4f1a\u793e\u3092\u4ecb\u5728\u3055\u305b\u3001\u5faa\u74b0\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u305f\u3082\u306e\u3001\u2461\u67b6\u7a7a\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u3084\u533f\u540d\u51fa\u8cc7\u3092\u901a\u3058\u305f\u4e0d\u6b63\u306a\u8cc7\u91d1\u5faa\u74b0\u53d6\u5f15\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u67b6\u7a7a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u3082\u306e\u306a\u3069\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u3092\u696d\u7a2e\u5225\u306b\u898b\u308b\u3068\u3001\u60c5\u5831\u30fb\u901a\u4fe1\u696d\u3001\u5efa\u8a2d\u696d\u3001\u5378\u58f2\u696d\u304c\u6bd4\u8f03\u7684\u76ee\u306b\u3064\u304f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,236,167,182,290,277],"tags":[114,128],"backnumber":[1682],"series":[1095],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:04:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/5697"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=5697"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/5697\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=5697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=5697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=5697"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=5697"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=5697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}