{"id":57498,"date":"2014-12-04T10:12:41","date_gmt":"2014-12-04T01:12:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=57498"},"modified":"2014-12-03T15:50:54","modified_gmt":"2014-12-03T06:50:54","slug":"financial-statements-article-30","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-30\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c24\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff13\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e7411\u670810\u65e5\u4ed8\uff09\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: center;\" align=\"left\"><strong>\u3010\u7b2c24\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7b2c\uff13\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e7411\u670810\u65e5\u4ed8\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u524d\uff12\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001\u7d04\u534a\u5e74\u306e\u9593\u306b\uff13\u56de\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u300111\u670811\u65e5\u516c\u8868\u306e\u8abf\u67fb\u5831\u544a\u66f8\uff08\u7b2c\uff13\u56de\u76ee\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8abf\u67fb\u7d50\u679c\u3092\u691c\u8a3c\u3057\u305f\u3044\u3002<\/strong><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u672c\u9023\u8f09\u7b2c22\u56de\u3000<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c22\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff11\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff16\u6708\uff12\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-28\/\" target=\"_blank\">\u300c\u7b2c\uff11\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff16\u6708\uff12\u65e5\u4ed8\uff09\u300d<\/a><\/li>\n<li>\u672c\u9023\u8f09\u7b2c23\u56de\u3000<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c23\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff12\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff17\u670828\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-29\/\" target=\"_blank\">\u300c\u7b2c\uff12\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff17\u670828\u65e5\u4ed8\uff09\u300d<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981<span style=\"font-size: 12px; color: #666699;\">\uff08\u518d\u63b2\uff09<\/span>\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2a\uff22\uff32\u300d\u3068\u3044\u3046\uff09\u306f\u30011997\uff08\u5e73\u6210\uff19\uff09\u5e74\u5275\u696d\u3002\u5275\u696d\u6642\u306e\u793e\u540d\u306f\u3001\u65e5\u672c\u4e8c\u8f2a\u8eca\u30ed\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u3002\u305d\u306e\u5f8c\u3001\u5e73\u621011\u5e74\uff18\u6708\u306b\u73fe\u793e\u540d\u306b\u5909\u66f4\u3002<br \/>\n\uff2a\uff22\uff32\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u696d\u76ee\u7684\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>24\u6642\u9593365\u65e5\u5bfe\u5fdc\u306e\u7dcf\u5408\u751f\u6d3b\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u30b5\u30fc\u30d3\u30b9\u300c\u751f\u6d3b\u6551\u6025\u8eca\u300d\u3092\u5168\u56fd\u5c55\u958b\u3057\u3001\u30ac\u30e9\u30b9\u30fb\u6c34\u307e\u308f\u308a\u30fb\u30ab\u30ae\u30fb\u30d1\u30bd\u30b3\u30f3\u306e\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u69d8\u3005\u306a\u304a\u56f0\u308a\u3054\u3068\u306b\u5bfe\u5fdc\u3002<\/p>\n<\/div>\n<p>\u9023\u7d50\u58f2\u4e0a\u9ad810,405\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u5229\u76ca141\u767e\u4e07\u5186\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u3082\u5e73\u621025\u5e74\uff19\u6708\u671f\uff09\u3002\u5f93\u696d\u54e1\u6570196\u540d\u3002\u672c\u5e97\u6240\u5728\u5730\u3001\u611b\u77e5\u770c\u540d\u53e4\u5c4b\u5e02\u3002\u6771\u8a3c\uff11\u90e8\u3001\u540d\u8a3c\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u30102014\uff08\u5e73\u621026\uff09\u5e74\uff15\u6708\u4ee5\u964d\u306e\u9069\u6642\u958b\u793a\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fusei24-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56957\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fusei24-1.png\" alt=\"5\u67082\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u53ca\u3073\u5e73\u621026\u5e749\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306e\u767a\u8868\u65e5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 6\u67083\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 6\u670813\u65e5\t2014\u5e749\u6708\u671f\u7b2c2\u56db\u534a\u671f\u5831\u544a\u66f8 6\u670814\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u518d\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 7\u670828\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u67088\u65e5\t\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u516c\u8868\u63aa\u7f6e\u53ca\u3073\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u8981\u6c42\u4e26\u3073\u306b\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u8981\u6c42\u306b\u3064\u3044\u3066 8\u670811\u65e5\t\u7279\u5225\u640d\u5931\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u670822\u65e5\t\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u53ca\u3073\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u670822\u65e5\t\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u5f79\u54e1\u306e\u7570\u52d5\u53ca\u3073\u9078\u4efb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 10\u670829\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 11\u670811\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\" width=\"550\" height=\"443\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u6982\u3000\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u4e0d\u6b63\u767a\u899a\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2014\uff08\u5e73\u621026\uff09\u5e7410\u670829\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/strong><\/span><\/p>\n<ul>\n<li>\u59d4\u54e1\u9577\uff1a\u5d8b\u5bfa\u3000\u57fa\uff08\u5f01\u8b77\u58eb\uff09<\/li>\n<li>\u59d4\u3000\u54e1\uff1a\u5009\u6301\u3000\u5927\uff08\u5f01\u8b77\u58eb\uff09<\/li>\n<li>\u59d4\u3000\u54e1\uff1a\u6cc9\u3000\u7bc4\u884c\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u671f\u9593\u3015<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">2014\uff08\u5e73\u621026\uff09\u5e7410\u670829\u65e5\u304b\u308911\u670810\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u4f9d\u983c\u8005\u3015<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u76ee\u7684\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4ee3\u8868\u53d6\u7de0\u5f79\u500b\u4eba\u306b\u3088\u308b\u7532\u793e\u3078\u306e\u51fa\u8cc7\u306e\u6709\u7121\u53ca\u3073\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u3078\u306e\u8a72\u5f53\u6027\u306e\u6709\u7121<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\u3068\u7db2\u7f85\u6027<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\uff08\uff11\uff09\u3092\u542b\u3080\u4ee3\u8868\u53d6\u7de0\u5f79\u500b\u4eba\u306b\u3088\u308b\u51fa\u8cc7\u7b49\u306e\u8cc7\u91d1\u306e\u6d41\u308c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\u306e\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u95a2\u4e0e\u306e\u6709\u7121<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u9069\u6642\u958b\u793a\u3015<\/strong><\/span><\/p>\n<ul>\n<li>2014\u5e74\uff08\u5e73\u621026\uff09\u5e7411\u670811\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u81f3\u3063\u305f\u7d4c\u7def<\/strong><\/h4>\n<p>\u518d\u767a\u9632\u6b62\u7b56\u3092\u5b9f\u884c\u4e2d\u306e\uff2a\uff22\uff32\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u5143\u95a2\u4fc2\u8005\u304b\u3089\u544a\u767a\u6587\u66f8\u304c\u5c4a\u3044\u305f\u306e\u306f\u3001\u5e73\u621026\u5e7410\u670820\u65e5\u306e\u3053\u3068\u3067\u3042\u308b\u3002\uff2a\uff22\uff32\u306f\u3001\u300c\u544a\u767a\u6587\u66f8\u306b\u4fc2\u308b\u8a18\u8f09\u5185\u5bb9\u7b49\u306b\u306f\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308b\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u3044\u3046\uff09\u304b\u3089\u306e\u6307\u6458\u3082\u3042\u308a\u3001\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u8e0f\u307f\u5207\u3063\u305f\u3002<!--more--><\/p>\n<p>\u4eca\u822c\u306e\u544a\u767a\u6587\u66f8\u306f\u3001\uff2a\uff22\uff32\u4ee3\u8868\u53d6\u7de0\u5f79\u698a\u539f\u66a2\u5b8f\u6c0f\uff08\u4ee5\u4e0b\u300c\u698a\u539f\u793e\u9577\u300d\u3068\u3044\u3046\uff09\u306b\u95a2\u308f\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u904e\u53bb\uff12\u56de\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u3068\u306f\u8abf\u67fb\u306e\u7bc4\u56f2\u3092\u7570\u306b\u3057\u3066\u3044\u308b\u90e8\u5206\u3082\u591a\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u8abf\u67fb\u306e\u76ee\u7684\uff08\uff14\uff09\u306b\u63b2\u3052\u305f\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\uff08\u4ee5\u4e0b\u300c\u30d0\u30a4\u30ce\u30b9\u300d\u3068\u3044\u3046\uff09\u306e\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u53bb\uff12\u56de\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306b\u4f9d\u62e0\u3057\u3066\u304a\u308a\u3001\u300c\u539f\u5247\u3068\u3057\u3066\u3053\u306e\u70b9\u306b\u95a2\u3059\u308b\u691c\u8a3c\u53ca\u3073\u65b0\u305f\u306a\u8abf\u67fb\u3092\u884c\u3046\u3082\u306e\u3067\u306f\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5185\u90e8\u544a\u767a\u8005\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5185\u90e8\u544a\u767a\u8005\u306f\u3001\uff2a\uff22\uff32\u30b0\u30eb\u30fc\u30d7\u5143\u95a2\u4fc2\u8005\u3067\u3042\u308a\u3001\u544a\u767a\u6587\u66f8\u306b\u306f\u3001\u7b2c\u4e00\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306e\u7aef\u7dd2\u3068\u306a\u3063\u305f\u5185\u90e8\u544a\u767a\u3092\u884c\u3063\u305f\u540c\u4e00\u4eba\u7269\u304c\u3001\u518d\u5ea6\u544a\u767a\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3002\u307e\u305f\u3001\u544a\u767a\u306f\u300c\u5916\u90e8\u6a5f\u95a2\u300d\u306b\u5bfe\u3057\u63d0\u51fa\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c23\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff12\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff17\u670828\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-29\/\" target=\"_blank\">\u524d\u56de\u306e\u544a\u767a\u6587\u66f8<\/a>\u304c\u3001\uff2a\uff22\uff32\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u30c8\u30fc\u30de\u30c4\u306b\u5c4a\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u985e\u63a8\u3059\u308c\u3070\u3001\u4eca\u56de\u306e\u544a\u767a\u3082\u30c8\u30fc\u30de\u30c4\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u3001\u540c\u6642\u306b\uff2a\uff22\uff32\u306b\u3082\u544a\u767a\u6587\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u544a\u767a\u6587\u66f8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7b2c\uff13\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7d50\u8ad6\u3065\u3051\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u672c\u8abf\u67fb\u306e\u7d50\u679c\u3001\u672c\u4ef6\u544a\u767a\u6587\u66f8\u306e\u3046\u3061\u672c\u8abf\u67fb\u306e\u76ee\u7684\u3068\u3057\u305f\u4e8b\u9805 \u306b\u95a2\u3057\u3066\u306f\u3001\u544a\u767a\u8005\u304c\u4f1d\u805e\u3057\u305f\u5185\u5bb9\u3084\u793e\u5185\u5916\u306e\u5642\u7b49\u3001\u771f\u5b9f\u3067\u306a\u3044\u60c5\u5831\u3084\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u306b\u57fa\u3065\u304f\u3001\u544a\u767a\u8005\u306e\u63a8\u6e2c\u304c\u591a\u304f\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c22\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff11\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff16\u6708\uff12\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-28\/\" target=\"_blank\">\u7b2c\uff11\u6b21\u8abf\u67fb\u5831\u544a\u66f8<\/a>\u3067\u3082\u3001\u544a\u767a\u5185\u5bb9\u3067\u3042\u3063\u305f\u30d0\u30a4\u30ce\u30b9\u3068\uff2a\uff22\uff32\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff2a\uff22\uff32 Leasing\u682a\u5f0f\u4f1a\u793e\u3068\u306e\u9593\u306e\u8eca\u4e21\u8cc3\u8cb8\u5951\u7d04\u304c\u6cd5\u5916\u3067\u3042\u308a\u3001\u305d\u306e\u3053\u3068\u304c\u30d0\u30a4\u30ce\u30b9\u306e\u8d64\u5b57\u306e\u539f\u56e0\u3067\u3042\u308b\u3053\u3068\u7b49\u306e\u6307\u6458\u306b\u59a5\u5f53\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u3053\u3068\u3068\u3082\u4e00\u81f4\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7b2c\uff13\u6b21\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f\uff08\u305d\u306e\u2460\u3000\u4ee3\u8868\u53d6\u7de0\u5f79\u500b\u4eba\u306b\u3088\u308b\u51fa\u8cc7\u3068\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\u306e\u7db2\u7f85\u6027\uff09<\/strong><\/h4>\n<p>\u7b2c\uff13\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u3067\u306f\u3001\uff2a\uff22\uff32\u698a\u539f\u793e\u9577\u3001\uff2a\uff22\uff32\u53d6\u7de0\u5f79\u7ba1\u7406\u90e8\u9577\u9234\u6728\u6c0f\uff08\u4ee5\u4e0b\u300c\u9234\u6728\u53d6\u7de0\u5f79\u300d\u3068\u3044\u3046\uff09\u3001\uff2a\uff22\uff32\u793e\u9577\u79d8\u66f8\u53ca\u3073\u698a\u539f\u793e\u9577\u304c\u500b\u4eba\u7684\u306b\u51fa\u8cc7\u3057\u3001\u53c8\u306f\u878d\u8cc7\u3092\u884c\u3063\u305f\u5404\u793e\u306e\u4ee3\u8868\u8005\u7b49\u304b\u3089\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u884c\u3044\u3001\u5404\u793e\u306e\u5b50\u4f1a\u793e\u82e5\u3057\u304f\u306f\u95a2\u9023\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u8a72\u5f53\u6027\u306e\u5224\u65ad\u3092\u3001\u500b\u5225\u306b\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u7b2c\uff13\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7559\u4fdd\u6761\u4ef6\u3092\u4ed8\u3051\u3064\u3064\u3082\u3001\u5f53\u8a72\u5404\u793e\u306f\u3001\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u7d50\u8ad6\u3065\u3051\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u672c\u8abf\u67fb\u306e\u958b\u59cb\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\uff2a\uff22\uff32\u306f\u3001\u672c\u9805\u306b\u304a\u3051\u308b\u691c\u8a0e\u5bfe\u8c61\u3068\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u3001\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u53c8\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u3057\u3066\u53d6\u308a\u6271\u3063\u3066\u3044\u306a\u3044\u3002\u5f53\u59d4\u54e1\u4f1a\u306f\u305d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306e\u898b\u89e3\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u4e8b\u5b9f\u3092\u7dcf\u5408\u7684\u306b\u8003\u616e\u3057\u3066\u5b9f\u8cea\u5224\u65ad\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u59d4\u54e1\u4f1a\u306e\u898b\u89e3\u304c\u552f\u4e00\u7d76\u5bfe\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u59d4\u54e1\u4f1a\u4ee5\u5916\u306e\u8005\u304c\u5224\u5b9a\u3057\u305f\u5834\u5408\u306b\u3001\u5f53\u59d4\u54e1\u4f1a\u3068\u7570\u306a\u308b\u5224\u65ad\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306b\u3064\u3044\u3066\u306f\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u8cbb\u7528\u7b49<\/strong><\/h4>\n<p>\u3042\u307e\u308a\u958b\u793a\u3055\u308c\u306a\u3044\u7b2c\u4e09\u8005\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u8cbb\u7528\u3067\u3042\u308b\u304c\u3001\uff2a\uff22\uff32\u306e\uff18\u670811\u65e5\u4ed8\u300c\u7279\u5225\u640d\u5931\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d\u306b\u3088\u308c\u3070\u3001\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u8cbb\u7528\u7b49\u3068\u3057\u3066\u3001\u904e\u5e74\u5ea6\u6c7a\u7b97\u8a02\u6b63\u95a2\u9023\u8cbb\u7528\uff08\u7279\u5225\u640d\u5931\uff0993\u767e\u4e07\u5186\u3092\u3001\u5e73\u621026\u5e74\uff19\u6708\u671f\u7b2c\uff13\u56db\u534a\u671f\u6c7a\u7b97\u306b\u8a08\u4e0a\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u7b2c\uff12\u6b21\u3001\u7b2c\uff13\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u4fc2\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u73fe\u5728\u3001\u500b\u5225\u306b\u958b\u793a\u3055\u308c\u3066\u3044\u306a\u3044\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\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u518d\u767a\u9632\u6b62\u7b56\u3092\u5b9f\u884c\u4e2d\u306e\uff2a\uff22\uff32\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u5143\u95a2\u4fc2\u8005\u304b\u3089\u544a\u767a\u6587\u66f8\u304c\u5c4a\u3044\u305f\u306e\u306f\u3001\u5e73\u621026\u5e7410\u670820\u65e5\u306e\u3053\u3068\u3067\u3042\u308b\u3002\uff2a\uff22\uff32\u306f\u3001\u300c\u544a\u767a\u6587\u66f8\u306b\u4fc2\u308b\u8a18\u8f09\u5185\u5bb9\u7b49\u306b\u306f\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308b\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u3044\u3046\uff09\u304b\u3089\u306e\u6307\u6458\u3082\u3042\u308a\u3001\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u8e0f\u307f\u5207\u3063\u305f\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":[1772],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:07:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57498"}],"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=57498"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57498\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=57498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=57498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=57498"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=57498"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=57498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}