{"id":8125,"date":"2013-02-28T10:10:04","date_gmt":"2013-02-28T01:10:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8125"},"modified":"2014-03-28T15:55:12","modified_gmt":"2014-03-28T06:55:12","slug":"financial-accounting-others-article-2","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-2\/","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\uff12\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\uff12\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 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\/>\n\u6d3b\u52d5\u533a\u5206\u5225\u8cc7\u91d1\u53ce\u652f\u8868\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u7c21\u5358\u306b\u793a\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/gakko-kaikei2-1-1_Profession-Journal.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9492\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/gakko-kaikei2-1-1_Profession-Journal.png\" alt=\"\" width=\"512\" height=\"712\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/gakko-kaikei2-1-1_Profession-Journal.png 512w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/gakko-kaikei2-1-1_Profession-Journal-215x300.png 215w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16 \u3000\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u69cb\u9020\u306f\u5f15\u304d\u7d9a\u304d\u7dad\u6301\u3059\u308b\u304c\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u8ca1\u653f\u72b6\u614b\u3092\u3088\u308a\u5206\u304b\u308a\u3084\u3059\u304f\u8868\u793a\u3059\u308b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u8868\u793a\u533a\u5206\u3084\u79d1\u76ee\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u5909\u66f4\u3092\u884c\u3046\u3079\u304d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u4e2d\u79d1\u76ee\u3068\u3057\u3066\u65b0\u305f\u306b\u300c\u7279\u5b9a\u8cc7\u7523\u300d\u3092\u8a2d\u3051\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u300c\u57fa\u672c\u91d1\u306e\u90e8\u300d\u3068\u300c\u6d88\u8cbb\u53ce\u652f\u5dee\u984d\u306e\u90e8\u300d\u3092\u5408\u308f\u305b\u3066\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff17\u3000\u305d\u306e\u4ed6\u306e\u8ad6\u70b9<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div 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\/>\n\u7b2c\uff14\u53f7\u57fa\u672c\u91d1\u306e\u5f37\u5316\u7b49\u306e\u3001\u6cd5\u4eba\u306e\u7d99\u7d9a\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3092\u5145\u5b9f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u4ed6\u3001\u4f8b\u3048\u3070\u3001\u57fa\u6e96\u3092\u79c1\u7acb\u5b66\u6821\u6cd5\u3067\u95b2\u89a7\u306b\u4f9b\u3059\u308b\u7fa9\u52d9\u306e\u3042\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u57fa\u6e96\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u4ed8\u3051\u3092\u6cd5\u5236\u7684\u306b\u3088\u308a\u660e\u78ba\u306b\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u5408\u4f75\u30fb\u5206\u96e2\u3001\u5f15\u5f53\u91d1\u3001\u5916\u8ca8\u5efa\u3066\u3001\u56f3\u66f8\u3001\u81e8\u6642\u511f\u5374\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8a55\u4fa1\u66ff\u3048\u7b49\u306b\u4fc2\u308b\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u8ab2\u984c\u3068\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u7b49\u306e\u610f\u898b\u304c\u3042\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u4eca\u5f8c\u8b70\u8ad6\u3092\u6df1\u3081\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001\u662d\u548c46\u5e74\u306b\u57fa\u6e96\u304c\u5236\u5b9a\u3055\u308c\u3066\u4ee5\u6765\u3001\u6700\u5927\u306e\u3082\u306e\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u306a\u304f\u3001\u4eca\u5f8c\u306e\u5b9f\u52d9\u306b\u591a\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\uff12\u5e74\u7a0b\u5ea6\u306e\u6e96\u5099\u671f\u9593\u306f\u3042\u308b\u3082\u306e\u306e\uff08\u77e5\u4e8b\u6240\u8f44\u6cd5\u4eba\u306e\u5834\u5408\u306f\uff13\u5e74\uff09\u8a73\u7d30\u306a\u5b9f\u52d9\u4e0a\u306e\u8ad6\u70b9\u306e\u691c\u8a0e\u306f\u3053\u308c\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u767a\u51fa\u306a\u3044\u3057\u516c\u8868\u3055\u308c\u308b\u6587\u90e8\u79d1\u5b66\u7701\u901a\u77e5\u3084\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u7b49\u306b\u3088\u308b\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u5341\u5206\u7559\u610f\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6539\u6b63\u5f8c\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304d\u3001\u65e9\u3081\u306b\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u7b49\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011\u3000\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb\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\">\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3000\u5831\u544a\u66f8<\/a>\u300d<br \/>\n\u30fb\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\/index.htm \" target=\"_blank\">\u5b66\u6821\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a<\/a>\u300d<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/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>\u5f53\u8a72\u5e74\u5ea6\u306e\u6d3b\u52d5\u3068\u306e\u95a2\u9023\u306b\u304a\u3044\u3066\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u6574\u7406\u3059\u308b\u8cc7\u91d1\u53ce\u652f\u8a08\u7b97\u66f8\u306f\u3001\u88dc\u52a9\u91d1\u306e\u914d\u5206\u306e\u57fa\u790e\u8cc7\u6599\u3068\u3057\u3066\u3001\u307e\u305f\u5b66\u6821\u6cd5\u4eba\u306e\u4e88\u7b97\u7ba1\u7406\u306e\u305f\u3081\u306e\u624b\u6cd5\u3068\u3057\u3066\u73fe\u5728\u3082\u6709\u7528\u3067\u3042\u308a\u3001\u4eca\u5f8c\u3082\u7dad\u6301\u3059\u3079\u304d\u3068\u3055\u308c\u305f\u3002<br \/>\n\u8cc7\u91d1\u53ce\u652f\u5185\u8a33\u8868\u53ca\u3073\u4eba\u4ef6\u8cbb\u652f\u51fa\u5185\u8a33\u8868\u306b\u52a0\u3048\u3066\u3001\u65b0\u305f\u306b\u8cc7\u91d1\u53ce\u652f\u8a08\u7b97\u66f8\u306b\u9644\u5c5e\u3059\u308b\u8868\u3068\u3057\u3066\u3001\u6d3b\u52d5\u533a\u5206\u5225\u8cc7\u91d1\u53ce\u652f\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u5b66\u6821\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u6d3b\u52d5\u533a\u5206\u5225\u306b\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u6d3b\u52d5\u533a\u5206\u5225\u8cc7\u91d1\u53ce\u652f\u8868\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u5168\u4f53\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u6559\u80b2\u7814\u7a76\u4e8b\u696d\u6d3b\u52d5\u3001\u65bd\u8a2d\u7b49\u6574\u5099\u6d3b\u52d5\u3001\u8ca1\u52d9\u6d3b\u52d5\u306b\u533a\u5206\u3057\u3066\u793a\u3059\u3053\u3068\u3068\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\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":[276,178,167,182,290,232],"tags":[360,458],"backnumber":[1683],"series":[1096],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 06:52:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8125"}],"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=8125"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8125\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=8125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=8125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=8125"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=8125"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=8125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}