{"id":72111,"date":"2015-07-30T10:10:08","date_gmt":"2015-07-30T01:10:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=72111"},"modified":"2015-11-09T13:25:02","modified_gmt":"2015-11-09T04:25:02","slug":"financial-accounting-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-9\/","title":{"rendered":"\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u3001\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u306f\u540c\u3058\uff1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f<\/strong><\/h3>\n<h3 style=\"text-align: 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right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u3068\u500b\u5225\u6c7a\u7b97\u306b\u304a\u3051\u308b\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u624b\u59cb\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u554f\u984c\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\uff08\u89e3\u7b54\u306f\u554f\u984c\u306e\u3059\u3050\u4e0b\u306b\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<h3 style=\"text-align: center;\"><strong style=\"color: #cd5c5c;\">\u3014\u554f\u984c\uff18\u3015<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p>\u6b21\u306e<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\uff5e<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u306e\u8a18\u8ff0\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">\u8aa4\u3063\u3066\u3044\u308b\u3082\u306e<\/span>\u304c\uff12\u3064\u3042\u308b\u3002<br \/>\n\u305d\u306e\u8a18\u53f7\u306e\u7d44\u5408\u305b\u306e\u756a\u53f7\u3092\uff11\u3064\u9078\u3073\u306a\u3055\u3044\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: 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#cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u3000\u56db\u534a\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u91d1\u984d\u306f\u3001\u671f\u672b\u6c7a\u7b97\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u91d1\u984d\u3068\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"padding-left: 60px;\">\uff11\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span><br \/>\n\uff12\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span><br \/>\n\uff13\u30fb\u30fb\u30fb<span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span>\u3001<span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u89e3\u7b54\u3015<\/span>\u3000\u3000\u3000\uff11<\/strong><\/p>\n<\/div>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\u3002\u6b63\u89e3\u3067\u304d\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\u306f\u3001\u9023\u7d50\u3068\u500b\u5225\u3001\u671f\u672b\u3068\u56db\u534a\u671f\u3067\u3001\u305d\u308c\u305e\u308c\u5927\u5c0f\u95a2\u4fc2\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u3053\u306e\u89e3\u7b54\u306b\u3064\u3044\u3066\u89e6\u308c\u306a\u304c\u3089\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u9023\u7d50\u3068\u500b\u5225\u3067\u306f\u91cd\u8981\u6027\u306e\u91d1\u984d\u306f\u7570\u306a\u308b\u300b<\/strong><\/h4>\n<p>\u300c\u9023\u7d50\u300d\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6c7a\u7b97\u3001\u300c\u500b\u5225\u300d\u306f\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5358\u72ec\u306e\u6c7a\u7b97\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u4f01\u696d\u3001\u540c\u3058\u5e74\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u9023\u7d50\u3068\u500b\u5225\u306e\u6570\u5b57\u306f\u3082\u3061\u308d\u3093\u9055\u3044\u307e\u3059\u3002\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u540c\u3058\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u3092\u6bd4\u3079\u305f\u5834\u5408\u3001\u9023\u7d50\u306e\u6570\u5b57\u306e\u65b9\u304c\u500b\u5225\u306e\u6570\u5b57\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9023\u7d50\u6c7a\u7b97\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u91d1\u984d\u306f\u3001\u500b\u5225\u6c7a\u7b97\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u91d1\u984d\u3088\u308a\u5927\u304d\u3044\u306e\u3060\u308d\u3046\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u76f4\u611f\u7684\u306b\u3082\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u305d\u308c\u3067\u5408\u3063\u3066\u3044\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff18\u306e\u30a2\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306f\u3001\u9023\u7d50\u3067\u3042\u308c\u500b\u5225\u3067\u3042\u308c<strong>\u300c\u6307\u6a19\u00d7\u5272\u5408\u300d<\/strong>\u306b\u3088\u3063\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u540c\u3058\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u300d\u3068\u3044\u3046\u6307\u6a19\u3067\u3082\u3001\u9023\u7d50\u3068\u5358\u4f53\u3067\u306f\u3082\u3061\u308d\u3093\u9055\u3046\u6570\u5b57\u306a\u306e\u3067\u3001\u3053\u308c\u3089\u306e\u7570\u306a\u308b\u6570\u5b57\u306b\u3088\u3063\u3066\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u305d\u308c\u305e\u308c\u6c42\u3081\u307e\u3059\u3002\u5f53\u7136\u3001\u7570\u306a\u308b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u305d\u306e\u6570\u5024\u306f\u3001\u666e\u901a\u3001\u9023\u7d50\u306e\u65b9\u304c\u500b\u5225\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u300c\u9023\u7d50\u2267\u500b\u5225\u300d\u3068\u3059\u308b\u7406\u7531\u300b<\/strong><\/h4>\n<p>\u4eee\u306b\u3001\u9023\u7d50\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u500b\u5225\u4e0a\u306e\u305d\u308c\u3088\u308a\u3082\u5c0f\u3055\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u3053\u3068\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3053\u3093\u306a\u5177\u5408\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<ul>\n<li>\u9023\u7d50\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u30fb\u30fb\u30fb80\u767e\u4e07\u5186<\/li>\n<li>\u500b\u5225\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u30fb\u30fb\u30fb100\u767e\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u5c11\u3005\u9762\u5012\u306a\u3053\u3068\u304c\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u5225\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u4f55\u3089\u304b\u306e\u4f1a\u8a08\u51e6\u7406\u8aa4\u308a\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u7a0e\u5f15\u524d\u5229\u76ca\u306b\u4e0e\u3048\u308b\u305d\u306e\u5f71\u97ff\u984d\u304c90\u767e\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u4ee5\u5916\u306b\u306f\u4f55\u3072\u3068\u3064\u8aa4\u308a\u306f\u306a\u304b\u3063\u305f\u3068\u3059\u308b\u306a\u3089\u3001\u500b\u5225\u6c7a\u7b97\u4e0a\u3001\u3053\u306e90\u767e\u4e07\u5186\u306e\u4f1a\u8a08\u51e6\u7406\u8aa4\u308a\u306f\u3001\u91d1\u984d\u7684\u306b\u306f\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u4e0b\u56de\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u8aa4\u308a\u3092\u4fee\u6b63\u3057\u306a\u3044\u3053\u3068\u3082\u8a31\u5bb9\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3053\u306e\u8aa4\u308a\u3092\u4fee\u6b63\u305b\u305a\u306b\u6e08\u307e\u305b\u305f\u3068\u304d\u3001\u9023\u7d50\u3067\u306f\u3069\u3093\u306a\u3053\u3068\u304c\u8d77\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u8aa4\u308a\u304c\u89aa\u5b50\u9593\u306e\u53d6\u5f15\u7b49\u3067\u306f\u306a\u304f\u3001\u9023\u7d50\u4e0a\u3082\u6d88\u53bb\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u540c\u69d8\u306b\u8aa4\u308a\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u306a\u3089\u3070\u3001\u9023\u7d50\u4e0a\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u6027\u306e\u5224\u65ad\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u4eca\u3001\u9023\u7d50\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u309280\u767e\u4e07\u5186\u3068\u3057\u305f\u308f\u3051\u3067\u3059\u304b\u3089\u300190\u767e\u4e07\u5186\u306e\u8aa4\u308a\u306f\u3053\u308c\u3092\u8d85\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u8aa4\u308a\u3092\u4fee\u6b63\u3057\u306a\u3051\u308c\u3070\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u91cd\u8981\u306a\u8aa4\u308a\u304c\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u304c\u3001\u9023\u7d50\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u304c\u500b\u5225\u4e0a\u306e\u305d\u308c\u3088\u308a\u3082\u5c0f\u3055\u3044\u5834\u5408\u306b\u8d77\u304d\u308b\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>\u500b\u5225\u4e0a\u306b\u304a\u3044\u3066\u4fee\u6b63\u3092\u898b\u9001\u3063\u305f\u8aa4\u308a\u304c\u3001\u9023\u7d50\u4e0a\u3067\u306f\u898b\u904e\u3054\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u3001\u500b\u5225\u6c7a\u7b97\u3092\u3084\u308a\u76f4\u3059\u304b\u3001\u3082\u3057\u304f\u306f\u9023\u7d50\u4ed5\u8a33\u3068\u3057\u3066\u4fee\u6b63\u4ed5\u8a33\u3092\u5165\u308c\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u3008\u3010\u9023\u7d50\u4e0a\u306e\u91cd\u8981\u6027 \uff1c \u500b\u5225\u4e0a\u306e\u91cd\u8981\u6027\u3011\u306e\u5834\u5408\u3009<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-72118\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-1.png\" alt=\"\" width=\"394\" height=\"260\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-1.png 656w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-1-300x198.png 300w\" sizes=\"(max-width: 394px) 100vw, 394px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u2460<\/strong>\u306e\u53d6\u5f15\uff08\u91d1\u984d\uff09\u306e\u91cd\u8981\u6027\u5224\u65ad\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u500b\u5225\u4e0a\u30fb\u30fb\u30fb<span style=\"color: #4682b4;\">\u91cd\u8981\u6027\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u9023\u7d50\u4e0a\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u91cd\u8981\u6027\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u21d2<\/span>\u500b\u5225\u6c7a\u7b97\u3067\u4fee\u6b63\u3092\u898b\u9001\u3063\u305f\u3053\u3068\u304c\u9023\u7d50\u4e0a\u3067\u554f\u984c\u306b\u306a\u3063\u3066\u304f\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u4e0a\u306e\u4f8b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u8aa4\u308a\u304c\uff11\u3064\u3060\u3051\u306a\u3089\u5bfe\u5fdc\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u500b\u5225\u6c7a\u7b97\u3067\u4fee\u6b63\u3092\u898b\u9001\u3063\u305f\u4e8b\u9805\u304c\u3044\u304f\u3064\u3082\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u3082\u306f\u3084\u5bfe\u5fdc\u306f\u56f0\u96e3\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e8b\u614b\u3092\u56de\u907f\u3059\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u304b\u3001\u3082\u3046\u304a\u308f\u304b\u308a\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u300c\u9023\u7d50\u2267\u500b\u5225\u300d\u3068\u3044\u3046\u95a2\u4fc2\u304c\u6210\u7acb\u3059\u308b\u3088\u3046\u306b\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u4f8b\u3067\u8a00\u3048\u3070\u3001\u500b\u5225\u4e0a\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u309280\u767e\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u3008\u500b\u5225\u4e0a\u306e\u91cd\u8981\u6027\u309280\u767e\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0b\u3052\u305f\u5834\u5408\u3009<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-74608 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei8-2.png\" alt=\"\" width=\"468\" height=\"257\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei8-2.png 780w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei8-2-300x165.png 300w\" sizes=\"(max-width: 468px) 100vw, 468px\" \/><\/a><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/juyohsei8-2.png\" target=\"_blank\"><br \/>\n<\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u2460<\/strong>\u306e\u53d6\u5f15\uff08\u91d1\u984d\uff09\u306e\u91cd\u8981\u6027\u5224\u65ad\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u9023\u7d50\u4e0a\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u91cd\u8981\u6027\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u500b\u5225\u4e0a\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u91cd\u8981\u6027\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u21d2<\/span>\u500b\u5225\u6c7a\u7b97\u3067\u306e\u5224\u65ad\u7d50\u679c\u304c\u9023\u7d50\u3067\u8986\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u9023\u7d50\u3068\u500b\u5225\u3067\u6307\u6a19\u304c\u7570\u306a\u3063\u3066\u3082\u3088\u3044\u304b\u300b<\/strong><\/h4>\n<p>\u9023\u7d50\u3068\u500b\u5225\u306e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306b\u3064\u3044\u3066\u3001\u3082\u3046\uff11\u3064\u89e6\u308c\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u3058\u4f01\u696d\u3067\u540c\u3058\u5e74\u5ea6\u306e\u6c7a\u7b97\u3067\u3042\u308b\u5834\u5408\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u7b97\u5b9a\u306b\u4f7f\u7528\u3059\u308b\u300c\u6307\u6a19\u300d\u306f\u3001\u9023\u7d50\u3068\u500b\u5225\u3068\u3067\u540c\u3058\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p><a title=\"\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u306f\u306a\u305c\u7a0e\u5f15\u524d\u5229\u76ca\u306e\uff15\uff05\u306a\u306e\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-7\/\" target=\"_blank\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u3067\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u300c\u6307\u6a19\u300d\u3068\u3057\u3066\u6700\u3082\u4e00\u822c\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306f\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u300d\u3067\u3059\u3002\u9023\u7d50\u3082\u500b\u5225\u3082\u7a0e\u5f15\u524d\u5229\u76ca\u3092\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306b\u3057\u3066\u91cd\u8981\u6027\u306e\u91d1\u984d\u3092\u6c42\u3081\u3066\u3044\u308c\u3070\u3001\u7279\u306b\u554f\u984c\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u9023\u7d50\u304c\u8d64\u5b57\u3067\u500b\u5225\u304c\u9ed2\u5b57\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304b\u3089\u305a\u3042\u308a\u307e\u3059\u3002\u3042\u308b\u3044\u306f\u3001\u89aa\u4f1a\u793e\u304c\u6301\u682a\u4f1a\u793e\u3067\u3042\u308b\u300c\u3007\u3007\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u300d\u3068\u3044\u3046\u4f1a\u793e\u306e\u5834\u5408\u3001\u500b\u5225\u4e0a\u306e\u5229\u76ca\u306f\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u91d1\u53ce\u5165\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u3063\u3066\u3001\u9023\u7d50\u4e0a\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u672c\u696d\u306e\u5229\u76ca\u3068\u306f\u5185\u5bb9\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u9023\u7d50\u3068\u500b\u5225\u3092\u300c\u540c\u3058\u6307\u6a19\u300d\u306b\u57fa\u3065\u3044\u3066\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u6c42\u3081\u308b\u3053\u3068\u306f\u3001\u5fc5\u305a\u3057\u3082\u9069\u5207\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9023\u7d50\u306f\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u300d\u3001\u500b\u5225\u306f\u300c\u7d14\u8cc7\u7523\u300d\u306b\u57fa\u3065\u3044\u3066\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3092\u7b97\u5b9a\u3059\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff18\u306e\u30a4\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u671f\u672b\u6c7a\u7b97\u3068\u56db\u534a\u671f\u6c7a\u7b97\u306e\u95a2\u4fc2\u3082\u540c\u3058\u300b<\/strong><\/h4>\n<p>\u9023\u7d50\u3068\u500b\u5225\u306e\u95a2\u4fc2\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3053\u306e\u95a2\u4fc2\u3001\u671f\u672b\u6c7a\u7b97\u3068\u56db\u534a\u671f\u6c7a\u7b97\u306b\u3082\u305d\u3063\u304f\u308a\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u3008\u3010\u671f\u672b\u306e\u91cd\u8981\u6027 \uff1c \u56db\u534a\u671f\u306e\u91cd\u8981\u6027\u3011\u306e\u5834\u5408\u3009<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-72117\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-3.png\" alt=\"\" width=\"393\" height=\"259\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-3.png 655w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/juyohsei8-3-300x197.png 300w\" sizes=\"(max-width: 393px) 100vw, 393px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u2460<\/strong>\u306e\u53d6\u5f15\uff08\u91d1\u984d\uff09\u306e\u91cd\u8981\u6027\u5224\u65ad\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u56db\u534a\u671f\u30fb\u30fb\u30fb<span style=\"color: #4682b4;\">\u91cd\u8981\u6027\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u671f\u3000\u672b\u30fb\u30fb\u30fb<span style=\"color: #b22222;\">\u91cd\u8981\u6027\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u21d2<\/span>\u56db\u534a\u671f\u6c7a\u7b97\u3067\u4fee\u6b63\u3092\u898b\u9001\u3063\u305f\u3053\u3068\u304c\u671f\u672b\u306b\u554f\u984c\u306b\u306a\u3063\u3066\u304f\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u4e0a\u306e\u56f3\u304b\u3089\u660e\u3089\u304b\u3088\u3046\u306b\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3068\u56db\u534a\u671f\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u306e\u95a2\u4fc2\u306f\u3001\u300c\u671f\u672b\u2267\u56db\u534a\u671f\u300d\u3068\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\uff18\u306e\u30a6\u306e\u8a18\u8ff0\u306f\u6b63\u3057\u3044\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d \u307e \u3068 \u3081 \uff0d<\/strong><\/h4>\n<p><strong>\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u306f\u3001\u300e\u9023\u7d50\u3068\u500b\u5225\u300f\u3001\u300e\u671f\u672b\u3068\u56db\u534a\u671f\u300f\u3067\u3001\u3044\u305a\u308c\u3082\u5927\u5c0f\u95a2\u4fc2\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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>\u300c\u9023\u7d50\u300d\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6c7a\u7b97\u3001\u300c\u500b\u5225\u300d\u306f\u6cd5\u4eba\u3068\u3057\u3066\u306e\u5358\u72ec\u306e\u6c7a\u7b97\u3067\u3059\u3002<br \/>\n\u540c\u3058\u4f01\u696d\u3001\u540c\u3058\u5e74\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u9023\u7d50\u3068\u500b\u5225\u306e\u6570\u5b57\u306f\u3082\u3061\u308d\u3093\u9055\u3044\u307e\u3059\u3002\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u540c\u3058\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u3092\u6bd4\u3079\u305f\u5834\u5408\u3001\u9023\u7d50\u306e\u6570\u5b57\u306e\u65b9\u304c\u500b\u5225\u306e\u6570\u5b57\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u307e\u3059\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":[178,167,182,290,232],"tags":[497,583,611,327],"backnumber":[1805],"series":[990],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 18:37:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/72111"}],"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=72111"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/72111\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=72111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=72111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=72111"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=72111"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=72111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}