\uff08\uff11\uff09\u8a66\u7b97\u8868<\/strong><\/p>\n\n\n\n \u8a66\u7b97\u8868\u3068\u306f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u8a18\u9332\u306e\u6b8b\u9ad8\u3092\u3001\u79d1\u76ee\u3054\u3068\u306b\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u96c6\u8a08\u3057\u305f\u8868\u3067\u3059\u3002<\/p>\n\n\n\n \u8a66\u7b97\u8868\u306f\u8868\u4e2d\u306e\u501f\u65b9\u5408\u8a08\uff08\u5de6\u5074\uff09\u3068\u8cb8\u65b9\u5408\u8a08\uff08\u53f3\u5074\uff09\u304c\u4e00\u81f4\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u53d6\u5f15\u8a18\u9332\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\uff08\u8a66\u7b97\uff09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n \u8a66\u7b97\u8868\u3092\u5206\u89e3\u3059\u308b\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u5206\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n \u306a\u304a\u3001\u5229\u76ca\u306e\u8a08\u7b97\u306f\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306e\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u984d\u304b\u3089\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u4e00\u5b9a\u671f\u9593\u306e\u53ce\u76ca\u306e\u5408\u8a08\u91d1\u984d\u304b\u3089\u8cbb\u7528\u306e\u5408\u8a08\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u5dee\u984d\u304b\u3089\u3082\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002 \uff08\uff12\uff09\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/p>\n\n\n\n \u8cb8\u501f\u5bfe\u7167\u8868(B\/S= Balance Sheet)\u306f\u4f1a\u793e\u306e\u6c7a\u7b97\u671f\u672b\u6642\u70b9\u306e\u8ca1\u653f\u72b6\u614b\u3092\u3042\u3089\u308f\u3059\u8a08\u7b97\u66f8\u3067\u3059\u3002 \u3000\u6d41\u52d5\u8cc7\u7523\u3068\u306f\u3001\uff11\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3055\u308c\u308b\u3082\u306e\u3084\u300c\u4ed5\u5165\u2192\u8ca9\u58f2\u2192\u56de\u53ce\u300d\u3068\u3044\u3063\u305f\u55b6\u696d\u5faa\u74b0\u306e\u6d41\u308c\u306b\u4e57\u3063\u3066\u3044\u308b\u50b5\u6a29\u7b49\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n \u3000\u5f93\u3063\u3066\u73fe\u91d1\u9810\u91d1\u3001\u58f2\u639b\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u306e\u4ed6\u306b\u3001\u5728\u5eab\u54c1\u7b49\u3082\u8fd1\u3044\u5c06\u6765\u306b\u63db\u91d1\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\uff64\u6d41\u52d5\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u307e\u3059\uff61<\/p>\n\n\n\n \u3000\u306a\u304a\uff64\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u3067\u3082\uff64\u7279\u306b\u63db\u91d1\u6027\u306e\u9ad8\u3044\u8cc7\u7523\u3067\u3042\u308b\u73fe\u91d1\u9810\u91d1\uff64\u53d7\u53d6\u624b\u5f62\uff64\u58f2\u639b\u91d1\uff64\u6709\u4fa1\u8a3c\u5238\u3092\u6307\u3057\u3066\u5f53\u5ea7\u8cc7\u7523\u3068\u533a\u5206\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff61<\/p>\n\n\n\n \u3000\u56fa\u5b9a\u8cc7\u7523\u306f\u5efa\u7269\u3084\u571f\u5730\u3068\u3044\u3063\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u96fb\u8a71\u52a0\u5165\u6a29\u3084\u501f\u5730\u6a29\u3068\u3044\u3063\u305f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3084\u9577\u671f\u8cb8\u4ed8\u91d1\u3068\u3044\u3063\u305f\u6295\u8cc7\u7b49\u306e\uff13\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n \u306a\u304a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u571f\u5730\u3084\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u7b49\u306b\u542b\u307f\u76ca\u3084\u542b\u307f\u640d\u304c\u542b\u307e\u308c\u3066\u3044\u3066\u3082\u3001\u53d6\u5f97\u4fa1\u984d\u3067\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n \u3000\u7e70\u5ef6\u8cc7\u7523\u306f\u958b\u767a\u8cbb\u3084\u3001\u5275\u7acb\u8cbb\u3001\u8cc3\u501f\u5efa\u7269\u3092\u501f\u308a\u308b\u518d\u306b\u652f\u6255\u3063\u305f\u4fdd\u8a3c\u91d1\u306a\u3069\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u652f\u51fa\u306e\u52b9\u679c\u304c\u73fe\u308c\u308b\u8cbb\u7528\u306e\u7e70\u5ef6\u984d\u3067\u3059\u3002<\/p>\n\n\n\n \u8ca0\u50b5\u306e\u90e8\u306e\u6d41\u52d5\u8ca0\u50b5\u3082\u3001\u6d41\u52d5\u8cc7\u7523\u3068\u540c\u69d8\u306b\u3001\u55b6\u696d\u5faa\u74b0\u306e\u6d41\u308c\u306b\u4e57\u3063\u3066\u3044\u308b\u304b\u4e00\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3044\u671f\u9650\u306e\u304f\u308b\u8ca0\u50b5\u306e\u3053\u3068\u3067\u8cb7\u639b\u91d1\u3084\u77ed\u671f\u501f\u5165\u91d1\u7b49\u304c\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n \u3000\u56fa\u5b9a\u8ca0\u50b5\u306f\u4e00\u5e74\u3092\u8d85\u3048\u3066\u652f\u6255\u3044\u671f\u9650\u306e\u304f\u308b\u9577\u671f\u501f\u5165\u91d1\u3084\u9000\u8077\u7d66\u4e0e\u5f15\u5f53\u91d1\u7b49\u306e\u8ca0\u50b5\u3068\u306a\u308a\u307e\u3059\uff61<\/p>\n\n\n\n \u3000\u3053\u306e\u6d41\u52d5\u8ca0\u50b5\u3068\u56fa\u5b9a\u8ca0\u50b5\u3092\u5408\u308f\u305b\u3066\u7d4c\u55b6\u5206\u6790\u3067\u306f\u4ed6\u4eba\u8cc7\u672c\u3068\u547c\u3073\uff64\u8cc7\u672c\u306e\u90e8\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u6e08\u671f\u9650\u306e\u306a\u3044\u9577\u671f\u306b\u5b89\u5b9a\u3057\u305f\u8cc7\u91d1\u306e\u6e90\u6cc9\u3067\uff64\u81ea\u5df1\u8cc7\u672c\u3068\u3044\u3044\u307e\u3059\uff61 \uff08\uff13\uff09\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/p>\n\n\n\n \u640d\u76ca\u8a08\u7b97\u66f8(P\/L =Profit and Loss statement)\u306f\u4f1a\u793e\u306e1\u5e74\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3059\u8a08\u7b97\u66f8\u3067\u3059\uff61<\/p>\n\n\n\n \u7c21\u5358\u306b\u8a00\u3044\u307e\u3059\u3068\uff64\u300c\u3069\u308c\u3060\u3051\u53ce\u5165\u304c\u3042\u3063\u3066\uff64\u3069\u308c\u3060\u3051\u7d4c\u8cbb\u304c\u304b\u304b\u3063\u305f\u7d50\u679c\uff64\u5f53\u671f\u306e\u5229\u76ca(\u640d\u5931)\u306f\u3044\u304f\u3089\u306b\u306a\u308a\u307e\u3057\u305f\uff61\u300d\u3068\u3044\u3046\u7d50\u679c\u5831\u544a\u66f8\u3067\u3059\u3002<\/p>\n\n\n\n \u305f\u3060\u3057\u3001\u6700\u7d42\u7d50\u679c\u306e\u5229\u76ca\u3060\u3051\u3092\u898b\u3066\u3082\u3001\u305d\u306e\u5229\u76ca\u304c\u3069\u306e\u3088\u3046\u306a\u904e\u7a0b\u3067\u7b97\u51fa\u3055\u308c\u305f\u306e\u304b\u3092\u77e5\u3089\u306a\u3051\u308c\u3070\uff64\u305d\u306e\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u5206\u304b\u308a\u307e\u305b\u3093\uff61<\/p>\n\n\n\n \u305d\u3053\u3067\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5229\u76ca\u306e\u7b97\u51fa\u904e\u7a0b\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8868\u793a\u3059\u308b\u3088\u3046\u306b\u4f5c\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n \u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u3044\u308d\u3044\u308d\u306a\u5229\u76ca\u304c\u3067\u3066\u304d\u307e\u3059\u304c\uff64\u305d\u306e\u904e\u7a0b\u3092\u8aac\u660e\u3057\u307e\u3059\u3068\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5927\u304d\u304f\u5206\u985e\u3059\u308b\u3068\uff62\u7d4c\u5e38\u640d\u76ca\u306e\u90e8\uff63\u3068\uff62\u7279\u5225\u640d\u76ca\u306e\u90e8\uff63\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\uff61<\/p>\n\n\n\n \u7d4c\u5e38\u640d\u76ca\u306e\u90e8\u306f\u3001\u4f1a\u793e\u304c\u901a\u5e38\u306e\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u6bce\u671f\u7d4c\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u640d\u76ca\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3001\u3055\u3089\u306b\u3053\u306e\u4e2d\u3092\u3001\u4f1a\u793e\u672c\u6765\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u300c\u55b6\u696d\u640d\u76ca\u306e\u90e8\u300d\u3068\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u76ee\u7684\u5916\u3067\u3042\u308b\u300c\u55b6\u696d\u5916\u640d\u76ca\u306e\u90e8\u300d\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n \u55b6\u696d\u640d\u76ca\u306e\u90e8\u306e\u6700\u521d\u306b\u3067\u3066\u304f\u308b\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3067\u3059\u3002<\/p>\n\n\n\n \u3053\u308c\u306f\u672c\u6765\u306e\u4f1a\u793e\u306e\u6d3b\u52d5\u7d50\u679c\u3067\u3042\u308b\u58f2\u4e0a\u9ad8\u304b\u3089\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u63a7\u9664\u3057\u305f\u300c\u4f1a\u793e\u306e\u57fa\u672c\u3068\u306a\u308b\u5229\u76ca\u300d\u3067\u3059\u3002\u7269\u54c1\u8ca9\u58f2\u696d\u3067\u3057\u305f\u3089\u3001\u58f2\u5374\u3057\u305f\u7269\u54c1\u306e\u4ee3\u91d1\u306e\u7dcf\u984d\u3068\u305d\u306e\u7269\u54c1\u306e\u4ed5\u5165\u306b\u8981\u3057\u305f\u4ee3\u91d1\u306e\u7dcf\u984d\u306e\u5dee\u984d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n \u4e0a\u8a18\u2460\u3067\u7b97\u51fa\u3055\u308c\u305f\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\uff64\u7d66\u6599\uff64\u65c5\u8cbb\u4ea4\u901a\u8cbb\uff64\u4ea4\u969b\u8cbb\uff64\u6c34\u9053\u5149\u71b1\u8cbb\uff64\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306a\u3069\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u304b\u304b\u308b\u8cbb\u7528\u3067\u3042\u308b\u8ca9\u58f2\u8cbb\u3084\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u63a7\u9664\u3057\u305f\u5229\u76ca\u304c\u55b6\u696d\u5229\u76ca\u3067\u3059\uff61<\/p>\n\n\n\n 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\u7d4c\u5e38\u5229\u76ca\u306b\uff64\u7279\u5225\u5229\u76ca\u3092\u52a0\u3048\uff64\u7279\u5225\u640d\u5931\u3092\u63a7\u9664\u3059\u308b\u3068\u3001\u305d\u306e\u4f1a\u793e\u306e\u6700\u7d42\u5229\u76ca\u3067\u3042\u308b\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\uff61<\/p>\n\n\n\n \u3055\u3089\u306b\u3001\u3053\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u304b\u3089\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u304f\u3068\uff64\u4f1a\u793e\u304c\u4eca\u671f\u306e\u7d4c\u55b6\u6d3b\u52d5\u3067\u3042\u3052\u305f\u6210\u679c\u3001\u3044\u308f\u3070\u624b\u53d6\u91d1\u984d\u3068\u3082\u8a00\u3048\u308b\u5f53\u671f\u5229\u76ca\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\uff61<\/p>\n\n\n\n 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