{"id":91065,"date":"2016-03-24T10:13:12","date_gmt":"2016-03-24T01:13:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=91065"},"modified":"2020-02-07T18:19:13","modified_gmt":"2020-02-07T09:19:13","slug":"accounting-article-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-43\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5de5\u5834\u306e\u8457\u3057\u3044\u64cd\u696d\u5ea6\u306e\u4f4e\u4e0b\u306e\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5de5\u5834\u306e\u8457\u3057\u3044\u64cd\u696d\u5ea6\u306e\u4f4e\u4e0b\u306e\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u7af9\u672c\u3000\u6cf0\u660e<\/strong><\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>\u5f53\u793e\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u5316\u5b66\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u3053\u3053\u6570\u5e74\u30a2\u30b8\u30a2\u3067\u30e9\u30a4\u30d0\u30eb\u4f01\u696d\u304c\u5927\u578b\u5de5\u5834\u306e\u7a3c\u50cd\u3092\u76f8\u6b21\u3044\u3067\u958b\u59cb\u3057\u3066\u3044\u308b\u3002\u6d77\u5916\u5e02\u5834\u304c\u53b3\u3057\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5185\u9700\u8981\u3082\u4f4e\u8ff7\u3057\u3066\u304a\u308a\u3001\u88fd\u54c1\u306e\u9700\u8981\u3088\u308a\u3082\u4f9b\u7d66\u304c\u5927\u304d\u304f\u4e0a\u56de\u308a\u3001\u8a2d\u5099\u904e\u5270\u306a\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p><strong>\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/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:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p>\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u898b\u76f4\u3057\u3001\u64cd\u696d\u505c\u6b62\u56fa\u5b9a\u8cbb\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\uff09\u306e\u7279\u5225\u640d\u5931\u3078\u306e\u632f\u66ff\u306b\u3064\u3044\u3066\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u64cd\u696d\u5ea6\u306e\u8457\u3057\u3044\u4f4e\u4e0b\u306b\u3088\u3063\u3066\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4e8b\u8c61<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u60f3\u5b9a\u3055\u308c\u308b\u4e8b\u8c61\u3092\u6d17\u3044\u51fa\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u30e9\u30a4\u30d0\u30eb\u4f01\u696d\u306e\u53f0\u982d\u306b\u3088\u308a\u3001\u81ea\u793e\u306e\u88fd\u54c1\u9700\u8981\u3088\u308a\u3082\u4f9b\u7d66\u304c\u5927\u304d\u304f\u4e0a\u56de\u308a\u3001\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u5c06\u6765\u7372\u5f97\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u8457\u3057\u304f\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u60f3\u50cf\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u3042\u307e\u308a\u306b\u3082\u4e0b\u843d\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5de5\u5834\u3092\u9589\u9396\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u60f3\u5b9a\u3055\u308c\u308b\u4e8b\u8c61\u3092\u6d17\u3044\u51fa\u3057\u305f\u3046\u3048\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u500b\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u6e1b\u640d\u4f1a\u8a08\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u751f\u3058\u305f\u304b\u3001\u53c8\u306f\u3001\u751f\u305a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09 \u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u7a3c\u50cd\u7387\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u72b6\u614b\u304c\u7d9a\u3044\u3066\u304a\u308a\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057 \u305f\u7a3c\u50cd\u7387\u304c\u56de\u5fa9\u3059\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<\/div>\n<p>\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd13\uff09<\/p>\n<\/div>\n<p>\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u300c\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u308c\u308b\u5909\u5316\u304c\u751f\u3058\u305f\u53c8\u306f\u751f\u3058\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3064\u307e\u308a\u3001\u4f7f\u7528\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u306b\u95a2\u3059\u308b\u6e1b\u640d\u306e\u5146\u5019\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3053\u3068\u306e\u307f\u3092\u3082\u3063\u3066\u76f4\u3061\u306b\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3068\u306f\u3057\u3066\u304a\u3089\u305a\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u64cd\u696d\u5ea6\u304c\u56de\u5fa9\u3059\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u306b\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u7b2c13\u9805\uff08\uff15\uff09\u300d\uff09\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u56de\u5fa9\u3059\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91201\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-1.png\" alt=\"\u6e1b\u640d\u306e\u5146\u5019 \u3042\u308a \u6e1b\u640d\u306e\u5146\u5019 \u306a\u3057 \u64cd\u696d\u5ea6\u306e \u8457\u3057\u3044\u4f4e\u4e0b \u3042\u308a \u306a\u3057 \u64cd\u696d\u5ea6\u306e \u56de\u5fa9\u898b\u8fbc\u307f\" width=\"514\" height=\"170\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-1.png 734w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-1-300x99.png 300w\" sizes=\"(max-width: 514px) 100vw, 514px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u3068\u3044\u3046\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u9032\u3080\u304c\u3001\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2461\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u2500\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u307e\u3067\u306e\u6d41\u308c\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-2\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2461\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u2500\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u307e\u3067\u306e\u6d41\u308c<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u300c\u8cc7\u7523\u300d\u306e\u4f7f\u7528\u72b6\u6cc1\u3001\u74b0\u5883\u306e\u5909\u5316\u7b49\u306b\u3088\u308a\u3001\u5f53\u521d\u4e88\u5b9a\u306b\u3088\u308b\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3068\u73fe\u5728\u4ee5\u964d\u306e\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\u3068\u306e\u304b\u3044\u96e2\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u8010\u7528\u5e74\u6570\u3092\u5909\u66f4\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\uff08\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u304414\uff09<\/p>\n<\/div>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u8010\u7528\u5e74\u6570\uff08\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\uff09\u306b\u308f\u305f\u3063\u3066\u56fa\u5b9a\u8cc7\u7523\u306e\u9069\u6b63\u306a\u539f\u4fa1\u914d\u5206\u3092\u884c\u3046\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u72b6\u6cc1\u3084\u74b0\u5883\u306e\u5909\u5316\u7b49\u306b\u3088\u3063\u3066\u3001\u5f53\u521d\u4e88\u5b9a\u306b\u3088\u308b\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3068\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\u306b\u304b\u3044\u96e2\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8010\u7528\u5e74\u6570\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u672c\u4ef6\u306e\u5834\u5408\u3001\u8a2d\u5099\u904e\u5270\u306a\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u5de5\u5834\u306e\u4e00\u90e8\u306e\u8a2d\u5099\u306b\u3064\u3044\u3066\u534a\u5e74\u5f8c\u306b\u51e6\u5206\u3059\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3055\u308c\u305f\u5834\u5408\u3001\u901a\u5e38\u3001\u305d\u306e\u8a2d\u5099\u306b\u3064\u3044\u3066\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\u306f\u5f53\u521d\u4e88\u5b9a\u3057\u3066\u3044\u305f\u3088\u308a\u3082\u77ed\u304f\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91198\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-2.png\" alt=\"\u5e33\u7c3f\u4fa1\u984d\u3000\u8010\u7528\u5e74\u6570\u3000\u8a2d\u5099\u51e6\u5206\u306e\u6c7a\u5b9a\u3000\u8a2d\u5099\u306e\u51e6\u5206\u3000\u5f53\u521d\u4e88\u5b9a\t\t \t\t\t\t\t\t\t\t \t\t\t\t\t\t\t\t \t\t\t\t\t \u8010\u7528\u5e74\u6570\u306e\u77ed\u7e2e\t\t\t\" width=\"589\" height=\"244\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-2.png 841w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-2-300x124.png 300w\" sizes=\"(max-width: 589px) 100vw, 589px\" \/><\/a><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u500b\u3005\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u72b6\u6cc1\u3084\u74b0\u5883\u306e\u5909\u5316\u7b49\u304c\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4f7f\u7528\u53ef\u80fd\u4e88\u6e2c\u671f\u9593\u306b\u5909\u5316\u3092\u751f\u3058\u3055\u305b\u3066\u3044\u306a\u3044\u304b\u8010\u7528\u5e74\u6570\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u5909\u66f4\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c43\u56de\u3011\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2462\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/retrace-article-18\/\" target=\"_blank\">\u3010\u7b2c43\u56de\u3011\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u2462\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u56fa\u5b9a\u8cbb\u306e\u7279\u5225\u640d\u5931\u3078\u306e\u632f\u66ff<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u539f\u4fa1\u306f\u3001\u6b63\u5e38\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3002\u539f\u4fa1\u306f\u3001\u6b63\u5e38\u306a\u72b6\u614b\u306e\u3082\u3068\u306b\u304a\u3051\u308b\u7d4c\u55b6\u6d3b\u52d5\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u628a\u63e1\u3055\u308c\u305f\u4fa1\u5024\u306e\u6d88\u8cbb\u3067\u3042\u308a\u3001\u7570\u5e38\u306a\u72b6\u614b\u3092\u539f\u56e0\u3068\u3059\u308b\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u542b\u307e\u306a\u3044\u3002<\/p>\n<p>\uff08\u539f\u4fa1\u8a08\u7b97\u57fa\u6e96\u7b2c\uff11\u7ae0\uff13\uff08\u56db\uff09\uff09<\/p>\n<\/div>\n<p>\u539f\u4fa1\u8a08\u7b97\u57fa\u6e96\u4e09\uff08\u56db\uff09\u306b\u3088\u308c\u3070\u3001\u300c\u539f\u4fa1\u306f\u6b63\u5e38\u306a\u72b6\u614b\u306e\u3082\u3068\u306b\u304a\u3051\u308b\u7d4c\u55b6\u6d3b\u52d5\u3092\u524d\u63d0\u3068\u3057\u3066\u628a\u63e1\u3055\u308c\u305f\u4fa1\u5024\u306e\u6d88\u8cbb\u3067\u3042\u308a\u3001\u7570\u5e38\u306a\u72b6\u614b\u3092\u539f\u56e0\u3068\u3059\u308b\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u542b\u307e\u306a\u3044\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u64cd\u696d\u505c\u6b62\u671f\u9593\u4e2d\u306e\u56fa\u5b9a\u8cbb\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\uff09\u304c\u7570\u5e38\u306a\u539f\u56e0\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5de8\u984d\u306a\u5834\u5408\u306f\u3001\u7570\u5e38\u306a\u72b6\u614b\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u306e\u56fa\u5b9a\u8cbb\u3092\u975e\u539f\u4fa1\u9805\u76ee\u3068\u3057\u3066\u7279\u5225\u640d\u5931\u306b\u632f\u308a\u66ff\u3048\u308b\u51e6\u7406\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u7570\u5e38\u306a\u72b6\u614b\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u8cbb\u7528\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u7279\u306b\u672c\u4ef6\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u64cd\u696d\u5ea6\u306e\u8457\u3057\u3044\u4f4e\u4e0b\u304c\u6b63\u5e38\u306a\u72b6\u6cc1\u4e0b\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7570\u5e38\u306a\u72b6\u6cc1\u4e0b\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u672c\u4ef6\u306e\u3088\u3046\u306b\u3001\u64cd\u696d\u5ea6\u306e\u8457\u3057\u3044\u4f4e\u4e0b\u304c\u7af6\u5408\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u306e\u6fc0\u5316\u3068\u3044\u3046\u901a\u5e38\u306e\u72b6\u614b\u304b\u3089\u4e88\u6e2c\u3057\u3046\u308b\u3088\u3046\u306a\u4e8b\u8c61\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u3001\u72b6\u614b\u306e\u7570\u5e38\u6027\u306b\u3064\u3044\u3066\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eee\u306b\u7570\u5e38\u6027\u304c\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u305f\u3068\u3057\u3066\u56fa\u5b9a\u8cbb\u3092\u7279\u5225\u640d\u5931\u306b\u632f\u308a\u66ff\u3048\u308b\u5834\u5408\u3001\u7279\u5225\u640d\u5931\u3078\u306e\u632f\u66ff\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u539f\u4fa1\u306e\u3046\u3061\u7570\u5e38\u306a\u72b6\u614b\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u90e8\u5206\u306e\u307f\u3067\u3001\u6b63\u5e38\u306a\u72b6\u614b\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u90e8\u5206\u307e\u3067\u7279\u5225\u640d\u5931\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91204\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-3.png\" alt=\"\u7570\u5e38\u306a\u72b6\u614b\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u90e8\u5206 \u3000\u21d2\u3053\u306e\u90e8\u5206\u306e\u307f\u7279\u5225\u640d\u5931\u3078\u306e\u632f\u66ff\u304c\u8a8d\u3081\u3089\u308c\u308b \u88fd\u9020\u539f\u4fa1\" width=\"522\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-3.png 746w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/kaikei-jisho3-3-300x101.png 300w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff09\u3000\u4e0a\u8a18\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br \/>\n\uff5e\u5de5\u5834\u306e\u8457\u3057\u3044\u64cd\u696d\u5ea6\u306e\u4f4e\u4e0b\u306e\u5834\u5408\uff5e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<span style=\"font-size: 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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>\u3010\u53c2\u8003\u3011<br \/>\n\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/impair_2\/impair_2_s.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_2.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<p>\u30fb\u91d1\u878d\u5e81\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/newsj\/14\/singi\/f-20020809-1\/f-20020809c.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/p>\n<p>\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09<br \/>\n\u300c\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d<\/p>\n<\/div>\n<p style=\"text-align: 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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    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\/>\n\u5de5\u5834\u306e\u64cd\u696d\u5ea6\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[416,530,356],"backnumber":[1837],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:21:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91065"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=91065"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91065\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=91065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=91065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=91065"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=91065"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=91065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}