{"id":3773,"date":"2020-07-01T16:46:07","date_gmt":"2020-07-01T07:46:07","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=3773"},"modified":"2026-03-26T11:40:03","modified_gmt":"2026-03-26T02:40:03","slug":"%e8%b2%a1%e5%8b%99%e4%bc%9a%e8%a8%88%e3%81%a8%e3%81%af%ef%bc%9f%e3%81%9d%e3%81%ae%e5%bd%b9%e5%89%b2%e3%82%84%e7%ae%a1%e7%90%86%e4%bc%9a%e8%a8%88%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%81%aa%e3%81%a9","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/financial-accounting\/","title":{"rendered":"\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\uff1f\u305d\u306e\u5f79\u5272\u3084\u7ba1\u7406\u4f1a\u8a08\u3068\u306e\u9055\u3044\u306a\u3069\u8ca1\u52d9\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p>\u307f\u306a\u3055\u3093\u306f\u3001\u300c\u25cb\u25cb\u4f01\u696d\u304c\u6c7a\u7b97\u5831\u544a\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u30cb\u30e5\u30fc\u30b9\u3092\u30c6\u30ec\u30d3\u306a\u3069\u3067\u898b\u805e\u304d\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f\u3053\u306e\u6c7a\u7b97\u5831\u544a\u306e\u969b\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u300c\u8ca1\u52d9\u4f1a\u8a08\u300d\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u300c\u8ca1\u52d9\u4f1a\u8a08\u300d\u3068\u300c\u7ba1\u7406\u4f1a\u8a08\u300d\u306e2\u3064\u306b\u5927\u304d\u304f\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u306e\u5f79\u5272\u3084\u7ba1\u7406\u4f1a\u8a08\u3068\u306e\u9055\u3044\u306a\u3069\u3001\u8ca1\u52d9\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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id=\"i-4\">\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\u3001\u682a\u4e3b\u3084\u91d1\u878d\u6a5f\u95a2\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5916\u90e8\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u3001\u7d4c\u55b6\u72b6\u614b\u3092\u3092\u628a\u63e1\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u4f1a\u8a08\u306e\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5916\u90e8\u5831\u544a\u306e\u305f\u3081\u306b\u958b\u793a\u3059\u308b\u4f1a\u8a08\u3068\u3044\u3048\u307e\u3059\u3002\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306a\u3069\u6c7a\u7b97\u6642\u306b\u7d71\u4e00\u57fa\u6e96\u306b\u3088\u308b\u4f5c\u6210\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u3082\u3068\u306b\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u8ca1\u52d9\u4f1a\u8a08\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3084\u4f1a\u793e\u6cd5\u306a\u3069\u306e\u5404\u7a2e\u6cd5\u5f8b\u3084\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">\u8ca1\u52d9\u4f1a\u8a08\u306e2\u3064\u306e\u5f79\u5272<\/span><\/h2>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306b\u306f\u3001\u300c\u60c5\u5831\u63d0\u4f9b\u6a5f\u80fd\u300d\u3068\u300c\u5229\u5bb3\u8abf\u6574\u6a5f\u80fd\u300d\u3068\u3044\u30462\u3064\u306e\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5f79\u5272\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-5\">\u5f79\u5272\u305d\u306e\u2460\u60c5\u5831\u63d0\u4f9b\u6a5f\u80fd<\/span><\/h3>\n<p>\u60c5\u5831\u63d0\u4f9b\u6a5f\u80fd\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u3088\u308b\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u73fe\u72b6\u3092\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u6a5f\u80fd\u3067\u3059\u3002\u682a\u4e3b\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306f\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306a\u8ca1\u52d9\u72b6\u6cc1\u3067\u3042\u308b\u304b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u3001\u3064\u307e\u308a\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u306f\u3058\u3081\u3068\u3057\u3001\u501f\u5165\u91d1\u3001\u5229\u76ca\u306e\u914d\u5f53\u306a\u3069\u3001\u7279\u306b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u6700\u3082\u91cd\u8981\u306a\u9805\u76ee\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-6\">\u5f79\u5272\u305d\u306e\u2461\u5229\u5bb3\u8abf\u6574\u6a5f\u80fd<\/span><\/h3>\n<p>\u5229\u5bb3\u8abf\u6574\u6a5f\u80fd\u3068\u306f\u3001\u4f01\u696d\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306a\u3069\u306b\u660e\u78ba\u306a\u914d\u5f53\u8a08\u753b\u306a\u3069\u3092\u516c\u958b\u3057\u3001\u5229\u5bb3\u3092\u8abf\u6574\u3092\u3059\u308b\u305f\u3081\u306e\u6a5f\u80fd\u3067\u3059\u3002\u4e3b\u306b\u7d4c\u55b6\u8005\u3068\u682a\u4e3b\u306e\u9593\u3067\u306e\u5229\u5bb3\u3001\u307e\u305f\u682a\u4e3b\u3068\u50b5\u6a29\u8005\u306e\u5229\u76ca\u306a\u3069\u3092\u8abf\u6574\u3057\u307e\u3059\u3002\u7d4c\u55b6\u8005\u306f\u3001\u682a\u4e3b\u304b\u3089\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u4efb\u3055\u308c\u3001\u4efb\u3055\u308c\u305f\u4f01\u696d\u306e\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u81ea\u5206\u306e\u5229\u76ca\u3092\u512a\u5148\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u751f\u3058\u3048\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u7d4c\u55b6\u8005\u3068\u682a\u4e3b\u3068\u306e\u9593\u3067\u5229\u5bb3\u306e\u5bfe\u7acb\u3092\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306b\u3001\u8ca1\u52d9\u4f1a\u8a08\u3092\u7528\u3044\u3066\u5229\u5bb3\u8abf\u6574\u3092\u56f3\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u682a\u4e3b\u3068\u50b5\u6a29\u8005\u306f\u3001\u53cc\u65b9\u3068\u3082\u4f01\u696d\u306e\u53ce\u76ca\u304b\u3089\u6069\u6075\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5229\u76ca\u306e\u914d\u5206\u65b9\u6cd5\u306a\u3069\u304c\u539f\u56e0\u3067\u5229\u5bb3\u95a2\u4fc2\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u682a\u4e3b\u306f\u5229\u76ca\u304c\u51fa\u308c\u3070\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u304c\u3001\u50b5\u6a29\u8005\u306f\u7d4c\u55b6\u306b\u76f4\u63a5\u53c2\u52a0\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5229\u606f\u306e\u5fb4\u53ce\u7b49\u3067\u306e\u5229\u5bb3\u95a2\u4fc2\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u53cc\u65b9\u3067\u5bfe\u7acb\u304c\u8d77\u3053\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u5bfe\u7acb\u95a2\u4fc2\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u8ca1\u52d9\u4f1a\u8a08\u304c\u6d3b\u7528\u3055\u308c\u3001\u5229\u5bb3\u8abf\u6574\u306e\u50cd\u304d\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3\u3064\u306e\u8ca1\u52d9\u4f1a\u8a08<\/span><\/h2>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u306b\u306f\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e3\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u30893\u3064\u3092\u5408\u308f\u305b\u3066\u300c\u8ca1\u52d9\u8af8\u8868\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u30923\u30f6\u6708\u306b1\u56de\uff08\u56db\u534a\u671f\u3054\u3068\uff09\u306b\u516c\u8868\u3057\u30011\u5e74\u306b1\u56de\u306e\u6c7a\u7b97\u65e5\u306b\u306f\u30011\u5e74\u5206\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u4f01\u696d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u8cc7\u672c\u3092\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4f1a\u8a08\u671f\u9593\u672b\u6642\u70b9\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u8ca1\u52d9\u72b6\u614b\u3092\u8868\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u501f\u5165\u91d1\u3092\u898b\u308c\u3070\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u58f2\u639b\u91d1\u3084\u68da\u5378\u8cc7\u7523\u306a\u3069\u304b\u3089\u306f\u3001\u4f1a\u793e\u306e\u6d3b\u52d5\u72b6\u6cc1\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u3084\u640d\u76ca\u3092\u628a\u63e1\u3067\u304d\u308b\u66f8\u985e\u3067\u3059\u3002\u4f1a\u8a08\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<br \/>\n\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u8cc7\u91d1\u306e\u6d41\u308c\u306e\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u73fe\u91d1\u306e\u6d41\u5165\u3068\u6d41\u51fa\u3092\u8868\u793a\u3057\u305f\u66f8\u985e\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u306e\u6027\u8cea\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-7\">\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u3001\u793e\u5185\u5411\u3051\u306e\u4f1a\u8a08\u306e\u3053\u3068\u3067\u3059\u3002\u82f1\u8a9e\u540d\u300cManagement 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