{"id":8116,"date":"2013-02-21T10:10:05","date_gmt":"2013-02-21T01:10:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8116"},"modified":"2025-09-24T11:59:50","modified_gmt":"2025-09-24T02:59:50","slug":"financial-accounting-others-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article\/","title":{"rendered":"\u300c\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3000\u5831\u544a\u66f8\u300d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3000\u5831\u544a\u66f8\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5948\u5c3e\u3000\u5149\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u6587\u90e8\u79d1\u5b66\u7701\u306f\u3001\u79c1\u7acb\u5b66\u6821\u306e\u7279\u6027\u3092\u8e0f\u307e\u3048\u79c1\u7acb\u5b66\u6821\u306e\u632f\u8208\u306b\u8cc7\u3059\u308b\u3088\u3046\u3001\u4e00\u822c\u306b\u5206\u304b\u308a\u3084\u3059\u304f\u3001\u304b\u3064\u7d4c\u55b6\u8005\u306e\u9069\u5207\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u8cc7\u3059\u308b\u8a08\u7b97\u66f8\u985e\u3068\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u6709\u8b58\u8005\u306b\u3088\u308b\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\uff08<a title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/b_menu\/shingi\/chousa\/koutou\/054\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a<\/a>\u3001\u4ee5\u4e0b\u300c\u691c\u8a0e\u4f1a\u300d\uff09\u3002<\/p>\n<p>\u691c\u8a0e\u4f1a\u306b\u3088\u308b\uff18\u56de\u306e\u4f1a\u8b70\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u5e73\u621025\u5e74\uff11\u670831\u65e5\u4ed8\u3051\u3067\u300c<a title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/b_menu\/shingi\/chousa\/koutou\/054\/gaiyou\/1330460.htm\" target=\"_blank\" rel=\"noopener\">\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u3000\u5831\u544a\u66f8<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u5831\u544a\u66f8\u300d\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u304c\u3001\u3053\u308c\u3092\u53d7\u3051\u3066\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u300c\u57fa\u6e96\u300d\uff09\u304c\u65e9\u3044\u6642\u671f\u306b\u6539\u6b63\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u3055\u308c\u305f\u57fa\u6e96\u306f\u5e73\u621027\u5e74\uff14\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u304c\u3001\u77e5\u4e8b\u6240\u8f44\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\uff11\u5e74\u9593\u306e\u7336\u4e88\u3092\u7f6e\u304d\u3001\u5e73\u621028\u5e74\uff14\u6708\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u672c\u6587\u4e2d\u610f\u898b\u306b\u304b\u304b\u308b\u90e8\u5206\u306f\u57f7\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308a\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u53ca\u3073\u6240\u5c5e\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u610f\u898b\u3068\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u898b\u76f4\u3057\u306e\u65b9\u5411\u6027<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u57fa\u6e96\u306f\u3001\u79c1\u7acb\u5b66\u6821\u306e\u7279\u6027\u3092\u8e0f\u307e\u3048\u3001\u305d\u306e\u8ca1\u653f\u57fa\u76e4\u306e\u5b89\u5b9a\u3092\u56f3\u308a\u3001\u79c1\u5b66\u52a9\u6210\u3092\u53d7\u3051\u308b\u5b66\u6821\u6cd5\u4eba\u304c\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306e\u7d71\u4e00\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5831\u544a\u66f8\u3067\u306f\u3001\u3053\u306e\u76ee\u7684\u306f\u4eca\u5f8c\u3082\u7dad\u6301\u3059\u3079\u304d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8fd1\u5e74\u306e\u793e\u4f1a\uff65\u7d4c\u6e08\u72b6\u6cc1\u306e\u5909\u5316\u3092\u8e0f\u307e\u3048\u793e\u4f1a\u306b\u5bfe\u3059\u308b\u8aac\u660e\u8cac\u4efb\u304c\u4e00\u5c64\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u3068\u3082\u306b\u3001\u5b66\u6821\u6cd5\u4eba\u304c\u9069\u5207\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u6027\u304c\u5897\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001 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\/>\n\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u3001\u5229\u76ca\u306e\u8ffd\u6c42\u3092\u4e3b\u305f\u308b\u76ee\u7684\u3068\u3059\u308b\u4f01\u696d\u7b49\u3068\u306f\u7570\u306a\u308a\u3001\u9577\u671f\u7684\u8996\u70b9\u304b\u3089\u7d99\u7d9a\u7684\u306a\u904b\u55b6\u3092\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u305f\u53ce\u652f\u306e\u5747\u8861\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u7279\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u306e\u57fa\u672c\u3068\u306a\u308b\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3068\u540c\u3058\u8003\u3048\u65b9\u3092\u7dad\u6301\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u57fa\u672c\u91d1\u5236\u5ea6<\/strong><br \/>\n\u57fa\u672c\u91d1\u5236\u5ea6\u306f\u3001\u73fe\u5728\u3067\u3082\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u5065\u5168\u6027\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u66f4\u306a\u308b\u660e\u77ad\u6027\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3082\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u7dad\u6301\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u9577\u671f\u7684\u306a\u53ce\u652f\u5747\u8861<\/strong><br \/>\n\u57fa\u672c\u91d1\u7d44\u5165\u984d\u3092\u63a7\u9664\u3057\u305f\u53ce\u652f\u5dee\u984d\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f\u7684\u306b\u53ce\u652f\u304c\u5747\u8861\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u4ed5\u7d44\u307f\u306f\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u6559\u80b2\u7814\u7a76\u6d3b\u52d5\u3092\u5c06\u6765\u7684\u306b\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3092\u8ca1\u52d9\u7684\u306b\u5224\u65ad\u3059\u308b\u4e0a\u3067\u3001\u79c1\u7acb\u5b66\u6821\u3092\u53d6\u308a\u5dfb\u304f\u7d4c\u55b6\u74b0\u5883\u304c\u53b3\u3057\u304f\u306a\u308b\u4e2d\u3001\u305d\u306e\u91cd\u8981\u6027\u304c\u3088\u308a\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u3082\u7dad\u6301\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u57fa\u672c\u91d1<\/strong><\/h4>\n<p>\u57fa\u672c\u91d1\u306b\u3064\u3044\u3066\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u7dad\u6301\u3059\u3079\u304d\u3067\u306f\u3042\u308b\u304c\u3001\u3055\u3089\u306b\u4ee5\u4e0b\u306e\u70b9\u3092\u660e\u78ba\u306b\u3059\u3079\u304d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div 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