{"id":20269,"date":"2023-08-16T08:00:00","date_gmt":"2023-08-15T23:00:00","guid":{"rendered":"https:\/\/tgnr.jp\/?post_type=column&#038;p=20269"},"modified":"2023-09-27T13:14:52","modified_gmt":"2023-09-27T04:14:52","slug":"financial-statements-usage003","status":"publish","type":"column","link":"https:\/\/tgnr.jp\/nara\/column\/financial-statements-usage003\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868\uff083\uff09\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n<p><\/p>\n\n\n\n\n\n\n<p>\u7d4c\u55b6\u8005\u306a\u3089\u5fc5\u305a\u8eab\u306b\u4ed8\u3051\u305f\u3044\u306e\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u8aad\u307f\u65b9\u3068\u6d3b\u7528\u65b9\u6cd5\u3067\u3059\u3002\u4eca\u56de\u306f\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08Balance Sheet\uff0fB\/S\uff09\u300d\u306b\u30b9\u30dd\u30c3\u30c8\u3092\u5f53\u3066\u3066\u3001\u81ea\u793e\u306e\u5b89\u5168\u6027\u3092\u5206\u6790\u3059\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u904b\u8ee2\u8cc7\u91d1\u306e\u6982\u5ff5\u3092\u53d6\u308a\u4e0a\u3052\u306a\u304c\u3089\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3051\u308b\u8cc7\u91d1\u7e70\u308a\u7ba1\u7406\u306e\u91cd\u8981\u6027\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong><strong>\u25cf\u9023\u8f09\uff1a\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868<\/strong><br><\/strong><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage001\/\">\u7b2c1\u56de\u3000\u4eca\u3055\u3089\u805e\u3051\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u672c<br><\/a><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage002\/\">\u7b2c2\u56de\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3068\u6d3b\u7528\u6cd5<br><\/a>\u7b2c3\u56de\u3000\u672c\u8a18\u4e8b<br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage004\/\">\u7b2c4\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6d3b\u7528\u6cd5<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage005\/\">\u7b2c5\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage006\/\">\u7b2c6\u56de\u3000\u8ca1\u52d9\u66f8\u8af8\u8868\u5206\u6790\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u306b\u306f\uff1f<\/a><\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\uff11\uff0e\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3068\u306f\u4f55\u304b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\uff08\uff11\uff09\u3000\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3092\u69cb\u6210\u3059\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3068\u306f<\/h3>\n\n\n\n<p>\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u306e\u4f01\u696d\u306e\u8cc7\u7523\u72b6\u6cc1\u3092\u793a\u3059\u66f8\u985e\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u8cc7\u91d1\u306e\u8abf\u9054\u72b6\u6cc1\u3084\u305d\u306e\u904b\u7528\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u66f8\u985e\u3067\u3001\u82f1\u8a9e\u3067\u306f\u300cBalance Sheet\u300d\u3068\u8a00\u3044\u3001\u300cB\/S\uff08\u30d3\u30fc\u30a8\u30b9\uff09\u300d\u3068\u7565\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u8cc7\u7523\u306e\u90e8\u3001\u8ca0\u50b5\u306e\u90e8\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u8cc7\u7523\u306e\u90e8\u306f\u4f1a\u793e\u306e\u73fe\u91d1\u3084\u8caf\u91d1\uff08\u9810\u91d1\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u5efa\u7269\u3084\u571f\u5730\u3001\u6a5f\u68b0\u8a2d\u5099\u306a\u3069\u3059\u3079\u3066\u306e\u8ca1\u7523\u3092\u542b\u307f\u307e\u3059\u3002\u8ca0\u50b5\u306e\u90e8\u306f\u4f1a\u793e\u304c\u5c06\u6765\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u306e\u3053\u3068\u3067\u3059\u3002\u7d14\u8cc7\u7523\u306e\u90e8\u306f\u4f01\u696d\u306b\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u306a\u3044\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002 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