{"id":3795,"date":"2020-07-05T16:21:16","date_gmt":"2020-07-05T07:21:16","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=3795"},"modified":"2026-03-26T11:39:26","modified_gmt":"2026-03-26T02:39:26","slug":"%e9%80%a3%e7%b5%90%e6%b1%ba%e7%ae%97%e3%81%a8%e3%81%af%ef%bc%9f%e4%bd%95%e3%82%92%e9%80%a3%e7%b5%90%e3%81%99%e3%82%8b%ef%bc%9f%e9%80%a3%e7%b5%90%e6%b1%ba%e7%ae%97%e3%81%ae%e5%9f%ba%e6%9c%ac%e3%82%92","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/consolidated-balance-sheet\/","title":{"rendered":"\u9023\u7d50\u6c7a\u7b97\u3068\u306f\uff1f\u4f55\u3092\u9023\u7d50\u3059\u308b\uff1f\u9023\u7d50\u6c7a\u7b97\u306e\u57fa\u672c\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u300c\u9023\u7d50\u6c7a\u7b97\u300d\u3068\u805e\u304f\u3068\u96e3\u3057\u3044\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u305f\u308c\u308b\u65b9\u3082\u591a\u3044\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u9023\u7d50\u6c7a\u7b97\u3068\u306f\u3001\u89aa\u4f1a\u793e\u3092\u306f\u3058\u3081\u3068\u3057\u3001\u56fd\u5185\u5916\u306e\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u3092\u3059\u3079\u3066\u542b\u3081\u305f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3067\u9023\u7d50\u3057\u3066\u6c7a\u7b97\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u3084\u9023\u7d50\u6c7a\u7b97\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306a\u3069\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u57fa\u672c\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-6\">\u89aa\u4f1a\u793e\u30fb\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u4e00\u822c\u7684\u306b\u89aa\u4f1a\u793e\u3068\u306f\u3001\u4ed6\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u3001\u3082\u3057\u304f\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3067\u304d\u308b\u4f01\u696d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3066\u5b50\u4f1a\u793e\u3068\u306f\u3001\u89aa\u4f1a\u793e\u304b\u3089\u307f\u308b\u4ed6\u306e\u4f01\u696d\u306e\u3053\u3068\u3067\u3059\u3002\u4ed6\u306e\u4f01\u696d\u306e\u682a\u5f0f\u309250%\u4ee5\u4e0a\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u4f01\u696d\u306e\u652f\u914d\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u682a\u5f0f\u4fdd\u6709\u7387\u304c50%\u672a\u6e80\u3060\u3068\u3057\u3066\u3082\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u304c\u6210\u7acb\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u306e\u4fdd\u6709\u7387\u304c30%\u524d\u5f8c\u3060\u3068\u3057\u3066\u3082\u3001\u652f\u914d\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-7\">\u9023\u7d50\u6c7a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u9023\u7d50\u6c7a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u539f\u5247\u3001\u56fd\u5185\u5916\u3092\u554f\u308f\u305a\u3001\u3059\u3079\u3066\u306e\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u304c\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3078\u306e\u5f71\u97ff\u529b\u306e\u4f4e\u3044\u3001\u3064\u307e\u308a\u3042\u307e\u308a\u91cd\u8981\u6027\u304c\u306a\u3044\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u306b\u95a2\u3057\u3066\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u5bfe\u8c61\u304b\u3089\u5916\u3057\u3066\u3082\u3088\u3044\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u91cd\u8981\u6027\u304c\u4f4e\u3044\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u3067\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u5b9f\u306f\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u91cd\u8981\u6027\u306f\u3001\u7d4c\u55b6\u6226\u7565\u4e0a\u3067\u306e\u4f4d\u7f6e\u4ed8\u3051\u306a\u3069\u306e\u300c\u8cea\u7684\u300d\u9762\u3068\u3001\u8cc7\u7523\u30fb\u58f2\u4e0a\u30fb\u5229\u76ca\u30fb\u5229\u76ca\u4f59\u5270\u91d1\u306a\u3069\u306e\u300c\u91cf\u7684\u300d\u9762\u306e2\u3064\u306e\u5074\u9762\u3092\u57fa\u6e96\u3068\u3057\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u81ea\u793e\u306e\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u3001\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4f1a\u8a08\u691c\u67fb\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u306e\u5834\u5408\u306f\u30012\u3064\u306e\u5074\u9762\u304b\u3089\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u76e3\u67fb\u6cd5\u4eba\u7b49\u3068\u5354\u8b70\u3092\u3057\u3001\u5bfe\u8c61\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\u9023\u7d50\u6c7a\u7b97\u306e\u624b\u9806\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u305f\u3060\u5358\u306b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u5408\u7b97\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9023\u7d50\u6c7a\u7b97\u306e\u304a\u304a\u307e\u304b\u306a\u624b\u9806\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30b9\u30c6\u30c3\u30d7\u2460\u89aa\u4f1a\u793e\u304c\u3001\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u304b\u3089\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u60c5\u5831\u3092\u53ce\u96c6<br \/>\n\u307e\u305a\u89aa\u4f1a\u793e\u306f\u3001\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u306a\u3069\u304b\u3089\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u9023\u7d50\u7bc4\u56f2\u5224\u5b9a\u6642\u306b\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u306a\u60c5\u5831\u3011<br \/>\n\u30fb\u9023\u7d50\u7bc4\u56f2\u5224\u5b9a\u306b\u5fc5\u8981\u306a\u60c5\u5831<br \/>\n\u682a\u5f0f\u7570\u52d5\u660e\u7d30\u3001\u878d\u8cc7\u5897\u6e1b\u3001\u51fa\u5411\u8005\u60c5\u5831\u3001\u53d6\u5f15\u4f9d\u5b58\u5ea6\u306a\u3069<\/p>\n<p>\u30fb\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831<br \/>\n\u652f\u914d\u53d6\u5f97\u65e5\u3001\u6301\u5206\u6bd4\u7387\u3001\u6c7a\u7b97\u901a\u8ca8\u3001\u6c7a\u7b97\u6708\u306a\u3069<\/p>\n<p>\u30fb\u6ce8\u8a18\u60c5\u5831\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831<br \/>\n\u6240\u5728\u5730\u533a\u5206\u306a\u3069<\/p>\n<p>\u3010\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u304b\u3089\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u306a\u60c5\u5831\u3011<br \/>\n\u30fb\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831<br \/>\n\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3001\u95a2\u4fc2\u4f1a\u793e\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u95a2\u9023\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u8a08\u7b97<\/p>\n<p>\u30fb\u6ce8\u8a18\u60c5\u5831\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831<br \/>\n\u5897\u6e1b\u8aac\u660e\u66f8\u3001\u6709\u4fa1\u8a3c\u5238\u6642\u4fa1\u60c5\u5831\u3001\u30ea\u30fc\u30b9\u95a2\u9023\u30c7\u30fc\u30bf\u3001\u62c5\u4fdd\u6ce8\u8a18\u95a2\u9023\u30c7\u30fc\u30bf\u306a\u3069<\/p>\n<p>\u30b9\u30c6\u30c3\u30d7\u2461\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u3054\u3068\u306b\u500b\u5225\u3067\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u5408\u7b97<br 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