{"id":77418,"date":"2015-10-15T10:11:06","date_gmt":"2015-10-15T01:11:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77418"},"modified":"2016-01-28T11:53:12","modified_gmt":"2016-01-28T02:53:12","slug":"financial-accounting-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-14\/","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\u7b2c13\u56de\u3011\u300c\u91cd\u8981\u6027\u5224\u65ad\u306e\u5b9f\u8df5\u4e8b\u4f8b\u2463\u300d\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u3068\u30a2\u30b5\u30ea\u306e\u8a08\u91cf"},"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: center;\"><strong>\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91cd\u8981\u6027\u5224\u65ad\u306e\u5b9f\u8df5\u4e8b\u4f8b\u2463\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u3068\u30a2\u30b5\u30ea\u306e\u8a08\u91cf<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u5224\u65ad\u3092\u53d6\u308a\u4e0a\u3052\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\u984c13\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: #cd5c5c;\"><strong>\u30a2<\/strong><\/span>\u3000 \u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u3069\u3093\u306a\u4f1a\u793e\u3067\u3042\u308c\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong><\/span>\u3000 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u8ca0\u50b5\uff08\u76f8\u6bba\u5f8c\uff09\u306e\u91d1\u984d\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3051\u308c\u3070\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a6<\/strong><\/span>\u3000 \u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u304c\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u91d1\u984d\u3082\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u306b\u306a\u308b\u306f\u305a\u3067\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\uff13<\/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>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304b\u307f\u306b\u304f\u3044\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<br \/>\n\u305d\u3093\u306a\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u5224\u65ad\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u306f\u3063\u304d\u308a\u66f8\u3044\u3066\u3042\u308b\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306e\u9069\u7528\u300b<\/strong><\/h4>\n<p>\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u4f1a\u8a08\u306e\u3042\u3089\u3086\u308b\u5834\u9762\u3067\u5e83\u304f\u9069\u7528\u3055\u308c\u308b\u8003\u3048\u65b9\u3067\u3059\u304c\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u9069\u7528\u306e\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u3001\u305d\u306e\u3053\u3068\u304c\u306f\u3063\u304d\u308a\u3068\u66f8\u3044\u3066\u3042\u308a\u307e\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c13\u306e<strong>\u30a2<\/strong>\u306e\u8a18\u8ff0\u306f\u6b63\u3057\u3044\u3067\u3059\uff09<\/span>\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 style=\"margin-bottom: 3px;\"><strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a\u306b\u4fc2\u308b\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u4e00\u6642\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u6ce8\u89e3\uff08\u6ce8\uff14\uff09\uff09<\/span><\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u91cd\u8981\u6027\u5224\u65ad\u3092\u4e00\u6642\u5dee\u7570\u7b49\uff08\u4e00\u6642\u5dee\u7570\u3068\u7e70\u8d8a\u6b20\u640d\u91d1\u7b49\u306e\u5408\u8a08\uff09\u306b\u3088\u308a\u884c\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3042\u308b\u3044\u306f\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u91d1\u984d\u306b\u3088\u308a\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c13\u306e<strong>\u30a4<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u30a2\u30b5\u30ea\u306f\u6bbb\u4ed8\u304d\u3067\u91cf\u308b\u300b<\/strong><\/h4>\n<p>\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d\u3068\u7a0e\u52b9\u679c\u306e\u4ed5\u8a33\u306e\u95a2\u4fc2\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4ee5\u4e0b\u3067\u306f\u3001\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3042\u3048\u3066\u5358\u7d14\u306a\u524d\u63d0\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #006400;\"><strong>\u25b7\u524d\u63d0\u6761\u4ef6<\/strong><\/span><br \/>\n<strong>\u3000\u671f\u9996\u306e\u4e00\u6642\u5dee\u7570\u306f\uff10\u3001\u7a0e\u7387\u306f\u671f\u9996\u671f\u672b\u3068\u3082\u306b30\uff05\u3068\u3059\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-77428 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-1.png\" alt=\"\" width=\"550\" height=\"475\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-1.png 845w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-1-300x259.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<p>\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d\u304c1,300,000\u5186\u306a\u306e\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306f\u7a0e\u738730\uff05\u3092\u4e57\u3058\u305f390,000\u5186\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3082\u540c\u3058\u304f390,000\u5186\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u91cd\u8981\u6027\u5224\u65ad\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u91d1\u984d\u7684\u91cd\u8981\u6027\u306e\u5224\u5b9a\u306f1,300,000\u5186\u306b\u3064\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u4e0a\u3067\u898b\u305f\u3068\u304a\u308a\u3001\u5b9f\u969b\u306b\u6c7a\u7b97\u6570\u5024\u306b\u53cd\u6620\u3055\u308c\u308b\u984d\u306f\u305d\u306e30\uff05\u3067\u3042\u308b390,000\u5186\u3067\u3059\u304b\u3089\u3001\u4ed5\u8a33\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\uff08390,000\u5186\uff09\u3088\u308a\u3082\u5927\u304d\u306a\u91d1\u984d\u3067\u91cd\u8981\u6027\u5224\u65ad\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3061\u3087\u3046\u3069\u3001\u6f6e\u5e72\u72e9\u308a\u3067\u7372\u3063\u305f\u30a2\u30b5\u30ea\u306e\u8a08\u91cf\u306b\u4f3c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30b5\u30ea\u306f\u30b0\u30e9\u30e0\u3044\u304f\u3089\u3067\u8cb7\u3044\u53d6\u308a\u307e\u3059\u304c\u3001\u8a08\u91cf\u306f\u6bbb\u4ed8\u304d\u306e\u72b6\u614b\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u5b9f\u969b\u306b\u98df\u3079\u308b\u90e8\u5206\uff08\u53ef\u98df\u90e8\uff09\u306e\u91cd\u3055\u306f\u305d\u306e40\uff05\u7a0b\u5ea6\u3067\u3057\u304b\u306a\u3044\u306e\u306b\u3067\u3059\u3002<\/p>\n<p>\u300c\u91cd\u8981\u6027\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u304b\u3069\u3046\u304b\u300d\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u306a\u306e\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u984d390,000\u5186\uff08\u53ef\u98df\u90e8\uff09\u3067\u3082\u3063\u3066\u5224\u65ad\u3057\u3066\u3082\u3088\u3055\u305d\u3046\u3067\u3059\u304c\u3001\u306a\u305c\u304b\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d1,300,000\u5186\uff08\u6bbb\u4ed8\u304d\uff09\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u305d\u306e\u70b9\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300aB\/S\u3001P\/L\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\u304b\u300b<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u306e\u4ed5\u8a33\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\u306e\u304b\u3092\u56f3\u793a\u3057\u3066\u307f\u307e\u3059\u3002<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-77429\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-2.png\" alt=\"\" width=\"650\" height=\"305\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-2.png 975w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-2-300x140.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u501f\u65b9\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u8cc7\u7523\u79d1\u76ee\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<br \/>\n\u4e0a\u306e\u4ed5\u8a33\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u984d\u304c390,000\u5186\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u65b9\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f\u640d\u76ca\u79d1\u76ee\u3067\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<br \/>\n\u4e0a\u306e\u4ed5\u8a33\u306b\u3088\u308a\u3001\u5229\u76ca\u304c390,000\u5186\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5229\u76ca\u3068\u3044\u3063\u3066\u3082\u3001\u5f71\u97ff\u304c\u53ca\u3076\u306e\u306f\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3067\u3059\u3002\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u304c\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u4e0b\u3067\u52a0\u6e1b\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u5f71\u97ff\u3092\u3001\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3057\u305f\u30b1\u30fc\u30b9\u3068\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-77427\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/juyohsei13-3-2.png\" alt=\"\" width=\"650\" height=\"378\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u5de6\u5074\u306f\u300c\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3057\u305f\u5834\u5408\u300d\u3001\u53f3\u5074\u306f\u4e00\u6642\u5dee\u7570\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u5224\u65ad\u3057\u3066\u300c\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u300d\u3067\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306f100,000,000\u5186\u3067\u540c\u3058\u3067\u3059\u3002<br \/>\n\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3057\u3066\u3082\u3057\u306a\u304f\u3066\u3082\u5f71\u97ff\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7a0e\u5f15\u5f8c\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\uff12\u3064\u306e\u30b1\u30fc\u30b9\u3067\u6570\u5b57\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d390,000\u5186\u304c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306e\uff12\u884c\u4e0b\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3057\u306a\u3044\u30b1\u30fc\u30b9\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3088\u308a390,000\u5186\u5927\u304d\u3044\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u4e00\u6642\u5dee\u7570\u3067\u5224\u65ad\u3059\u308b\u610f\u5473\u300b<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001\u91cd\u8981\u6027\u5224\u65ad\u306e\u57fa\u6e96\u5024\u3068\u3044\u3046\u306e\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u306e\u4f55\uff05\u3068\u3044\u3046\u5f62\u3067\u7b97\u5b9a\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u3092\u601d\u3044\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u9023\u8f09\u306e<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\u304a\u8a71\u3057\u307e\u3057\u305f\u306d\u3002<\/p>\n<p>\u300c\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300d\u304c\u7a0e\u5f15\u524d\u5229\u76ca\u306e\uff15\uff05\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u304c\u305d\u306e\uff15\uff05\u3068\u3059\u308b\u3068\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u306f\u3001\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u306e0.25\uff05\u300d\u3068\u8a00\u3044\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u4f8b\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u5229\u76ca\u304c390,000\u5186\u5909\u52d5\u3057\u307e\u3059\u3002\u305d\u306e390,000\u5186\u3092\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u306e0.25\uff05\u300d\u3068\u6bd4\u3079\u3066\u91cd\u8981\u6027\u5224\u65ad\u3092\u884c\u3063\u3066\u3082\u3088\u3055\u305d\u3046\u3067\u3059\u304c\u3001\u7406\u5c48\u304b\u3089\u3059\u308b\u3068\u3061\u3087\u3063\u3068\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001390,000\u5186\u306f\u7a0e\u5f15\u5f8c\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u3067\u3059\u304c\u3001\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u306e0.25\uff05\u300d\u3068\u3044\u3046\u57fa\u6e96\u5024\u306f\u3001\u7a0e\u5f15\u524d\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u3082\u306e\u3060\u304b\u3089\u3067\u3059\u3002\u30d9\u30fc\u30b9\u304c\u9055\u3046\u306e\u3067\u3059\u306d\u3002<\/p>\n<p>\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u306e0.25\uff05\u300d\u3068\u3044\u3046\u57fa\u6e96\u5024\u3092\u4f7f\u3063\u3066\u91cd\u8981\u6027\u5224\u65ad\u3092\u3059\u308b\u306a\u3089\u3001390,000\u5186\u3092\u7a0e\u5f15\u524d\u30d9\u30fc\u30b9\u306b\u5f15\u304d\u306a\u304a\u3057\u3066\u8003\u3048\u308b\u3079\u304d\u3067\u3059\u3002390,000\u5186\u3092\u7a0e\u7387\u3067\u5272\u308a\u8fd4\u3057\u305f\u5024\u3067\u3059\u3002390,000\u5186\u00f70.3\uff1d1,300,000\u5186\u3001\u307e\u3055\u306b\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e1,300,000\u5186\u3092\u300c\u7a0e\u5f15\u524d\u5229\u76ca\u306e0.25\uff05\u300d\uff08\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\uff09\u3068\u6bd4\u3079\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002390,000\u5186\u304c\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\u300d\u4ee5\u4e0b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u3068\u306f\u3001\u7121\u95a2\u4fc2\u306a\u8a71\u306a\u306e\u3067\u3059<span style=\"color: #cd5c5c;\">\uff08\u21d2\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c13\u306e<strong>\u30a6<\/strong>\u306e\u8a18\u8ff0\u306f\u8aa4\u308a\u3067\u3059\uff09<\/span>\u3002<\/p>\n<p>\u6f6e\u5e72\u72e9\u308a\u306e\u5834\u5408\u3082\u540c\u3058\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u6bbb\u4ed8\u304d\u3067\u30a2\u30b5\u30ea\u3092\u6301\u3063\u3066\u5e30\u308b\u4ee5\u4e0a\u3001\u6301\u3064\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u6bbb\u4ed8\u304d\u306e\u91cd\u3055\u304c\u3069\u308c\u307b\u3069\u306a\u306e\u304b\u304c\u6c17\u306b\u306a\u308a\u307e\u3059\u3088\u306d\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>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3051\u308c\u3070\u3001\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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<\/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>\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d\u304c1,300,000\u5186\u306a\u306e\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306f\u7a0e\u738730\uff05\u3092\u4e57\u3058\u305f390,000\u5186\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3082\u540c\u3058\u304f390,000\u5186\u3067\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u91cd\u8981\u6027\u5224\u65ad\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u91d1\u984d\u7684\u91cd\u8981\u6027\u306e\u5224\u5b9a\u306f1,300,000\u5186\u306b\u3064\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u4e0a\u3067\u898b\u305f\u3068\u304a\u308a\u3001\u5b9f\u969b\u306b\u6c7a\u7b97\u6570\u5024\u306b\u53cd\u6620\u3055\u308c\u308b\u984d\u306f\u305d\u306e30\uff05\u3067\u3042\u308b390,000\u5186\u3067\u3059\u304b\u3089\u3001\u4ed5\u8a33\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\uff08390,000\u5186\uff09\u3088\u308a\u3082\u5927\u304d\u306a\u91d1\u984d\u3067\u91cd\u8981\u6027\u5224\u65ad\u304c\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3061\u3087\u3046\u3069\u6f6e\u5e72\u72e9\u308a\u3067\u7372\u3063\u305f\u30a2\u30b5\u30ea\u306e\u8a08\u91cf\u306b\u4f3c\u3066\u3044\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":[629,611,373],"backnumber":[1816],"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\/77418"}],"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=77418"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77418\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=77418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=77418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=77418"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=77418"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=77418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}