{"id":6191,"date":"2025-07-14T06:34:02","date_gmt":"2025-07-13T21:34:02","guid":{"rendered":"https:\/\/jfs.or.jp\/jfs-cs\/?p=6191"},"modified":"2025-07-27T11:54:59","modified_gmt":"2025-07-27T02:54:59","slug":"accounting01","status":"publish","type":"post","link":"https:\/\/jfs.or.jp\/jfs-cs\/accounting01\/","title":{"rendered":"\u5de5\u5b66\u8005\u306f\u7c3f\u8a18\u306e\u57fa\u672c\u3092\u5b66\u307c\u3046\u3000\u793e\u4f1a\u8ca2\u732e\u306b\u306f\u304a\u91d1\u306e\u77e5\u8b58\u3082\u5fc5\u9808"},"content":{"rendered":"<p>\u5de5\u5b66\u3068\u306f\u3001\u30b5\u30a4\u30a8\u30f3\u30b9\u306e\u6280\u8853\u3092\u793e\u4f1a\u306b\u5f79\u7acb\u3066\u308b\u3082\u306e\u3002<br \/>\n\u305d\u3057\u3066\u7c3f\u8a18\u3068\u306f\u3001\u304a\u91d1\u3092\u6271\u3046\uff08\u5de5\u5b66\u7684\uff09\u6280\u8853\u3067\u3059\u3002\u304a\u91d1\u3068\u3044\u3046\u6570\u3092\u6271\u3046\u7d4c\u7406\u30bd\u30d5\u30c8\u306f\u3001\u8868\u8a08\u7b97\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u305d\u306e\u3082\u306e\u3002<\/p>\n<p>\u5de5\u5b66\u304c\u793e\u4f1a\u6d3b\u52d5\u306a\u306e\u3067\u3001\u304a\u91d1\u306e\u77e5\u8b58\u306f\u5fc5\u9808\u3067\u3059\u3002\u304a\u91d1\u3092\u6271\u3046\u6280\u8853\u306f\u7c3f\u8a18\uff08Bookkeeping\uff09\u3068\u304b\u4f1a\u8a08\uff08Accounting\uff09\u3002<br \/>\n\u8a73\u3057\u3044\u5b9f\u52d9\u306f\u3001\u4f1a\u8a08\u4fc2\u306b\u4efb\u305b\u3066\u3082\u5de5\u5b66\u8005\u306f\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u30fb\u6271\u3044\u65b9\u3068\u3001\u8868\u73fe\u65b9\u6cd5\u3092\u7406\u89e3\u3067\u304d\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5de5\u5b66\u6559\u80b2\u3067\u306f\u3001\u304a\u91d1\u306e\u6271\u3044\u65b9\u3092\u6559\u3048\u3066\u3044\u307e\u305b\u3093\u3002\u304a\u91d1\u304c\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u306b\u5de5\u5b66\u8005\u306f\u4f1a\u793e\u306e\u4e2d\u3067\u30d0\u30ab\u6271\u3044\u3055\u308c\u305f\u308a\u3057\u3066\u640d\u3057\u3066\u308b\u3002<br \/>\n\u77e5\u3089\u306a\u3044\u3053\u3068\u3092\u5b66\u3076\u306b\u306f\u3001\u52d5\u753b\u304c\u4e00\u756a\u3002<\/p>\n<p>\u305d\u306e\u524d\u306b\u3001\u304a\u91d1\u3092\u8003\u5bdf\u3057\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u72ac\u30fb\u732b\u30fb\u30b5\u30eb\u306b\u304a\u91d1\u3092\u898b\u305b\u3066\u3082\u53cd\u5fdc\u306a\u3057\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4eba\u306f\u304a\u91d1\u3092\u898b\u308b\u3068\u300c\u3053\u308c\u3067\u3082\u306e\u304c\u8cb7\u3048\u308b\u300d\u3068\u3002\u4eba\u3060\u3051\u304c\u6301\u3064\u52b9\u7528\u306e\u4ea4\u63db\u4fa1\u5024\u3092\u62bd\u8c61\u7684\u6982\u5ff5\u3068\u3057\u3066\u8a8d\u77e5\u3059\u308b\u306e\u304c\u300c\u304a\u91d1\u300d\u3002<br \/>\n\u304a\u91d1\u306f\u3001\u6570\u5b57\u3067\u8868\u73fe\u3055\u308c\u308b\u3002<\/p>\n<p>\u53e4\u4ee3\u3001\u304a\u91d1\u306f\u3000\u8cb4\u91cd\u306a\u8c9d\u6bbb\u3084\u304a\u7c73\u306a\u3069\u304c\u305d\u306e\u6a5f\u80fd\u3001\u6b21\u306b\u8ca8\u5e63\u3001\u305d\u306e\u6b21\u304c\u304a\u672d\uff08\u7d19\u306b\u5370\u5237\uff09\u3001\u73fe\u4ee3\u306f\u96fb\u5b50\u30de\u30cd\u30fc\u306b\u3002<\/p>\n<p>\u30a4\u30bf\u30ea\u30a2\u3067\u767a\u660e\u3055\u308c\u305f\u306e\u304c\u300c\u8907\u5f0f\u7c3f\u8a18\u300d\u3068\u3044\u3046\u304a\u91d1\u3092\u6271\u3046\u6280\u8853\u3067\u3001\u4eca\u306b\u81f3\u308b\u307e\u3067\u57fa\u672c\u306f\u540c\u3058\u3002<\/p>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u3001\u3000\u304a\u91d1\u3067\u8868\u73fe\u3067\u304d\u308b\u3000<span style=\"color: #3366ff;\"><strong>\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u81ea\u5206\u306e\u304a\u91d1\uff08\u7d14\u8cc7\u672c\uff09<\/strong><\/span>\u3001\u3000<span style=\"color: #3366ff;\"><strong>\u4f55\u304b\u3092\u3059\u308b\u8cbb\u7528\u3068\u53ce\u5165<\/strong><\/span>\u3001\u3000\u3068\u3044\u3046\u5927\u304d\u306a\u5206\u985e\u3092\u884c\u3044<\/p>\n<p>\u304a\u91d1\u306e\u79fb\u52d5\u3084\u4fa1\u5024\u306e\u4ea4\u63db\u3092\u3001<br \/>\n\u3000<strong><span style=\"color: #3366ff;\">\u5de6\u5074\uff08\u8cc7\u7523\u304c\u5897\u3048\u308b\u5074\uff09\uff1d\u53f3\u5074\uff08\u305d\u306e\u6e90\u6cc9\u30fb\u539f\u56e0\uff09<\/span><br \/>\n<\/strong>\u3068\u3044\u3046\u7b49\u5f0f\u3067\u8868\u73fe\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b50\u4f9b\u306e\u3053\u308d\u304b\u3089\u306e\u304a\u91d1\u306e\u6271\u3044\u65b9\u306f\u3001\u53ce\u5165\u3068\u652f\u51fa\u3068\u6b8b\u9ad8\u3060\u3051\u306a\u306e\u3067\u5358\u5f0f\u7c3f\u8a18\u3068\u3044\u3046\u3002\u73fe\u91d1\u51fa\u7d0d\u5e33\u304c\u3053\u308c\u3002<\/p>\n<h3>\u5358\u5f0f\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306e\u9055\u3044<\/h3>\n<p>\u3000\u5358\u5f0f\u7c3f\u8a18\u3067\u306f\u3001\u3082\u3089\u3063\u305f\u73fe\u91d1\u304b\u3089\u3001\u652f\u51fa\u304c\u51fa\u3066\u884c\u3063\u3066\u3001\u6b8b\u9ad8\u304c\u8a18\u8f09\u3055\u308c\u308b\u3002<br \/>\n\u3000\u30fb\u73fe\u91d1\u3092\u9810\u91d1\u3057\u3066\u3082\u652f\u51fa\u306b\u306a\u308a\u6b8b\u9ad8\u304c\u6e1b\u308b\u3002\u3061\u3087\u3063\u3068\u5909\u3002<br \/>\n\u3000\u30fb\u73fe\u91d1\u3067\u91d1\u584a\u3092\u8cb7\u3063\u3066\u3082\u652f\u51fa\u3060\u304b\u3089\u6b8b\u9ad8\u304c\u6e1b\u308b\u3002\u3053\u308c\u3082\u5909\u3060\u305e\u3002<br \/>\n\u3000\u30fb\u5f8c\u3067\u652f\u6255\u3046\u7d04\u675f\u3067\u7269\u3092\u8cb7\u3063\u305f\u306e\u3067\u4eca\u306f\u73fe\u91d1\u652f\u51fa\u3057\u306a\u3044\u3001\u6b8b\u9ad8\u540c\u3058\u3001\u3053\u308c\u3082\u5909\u3060\u3002<\/p>\n<p>\u3000\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u3001\u3000\u73fe\u91d1\u3092\u9810\u91d1\u3059\u308b\u3068\u3000\u3000<span style=\"color: #3366ff;\"><strong>\u9810\u91d1\u5897\u52a0\uff1d\u73fe\u91d1\u306e\u6e1b\u5c11<\/strong><\/span><br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u73fe\u91d1\u3067\u91d1\u3092\u8cb7\u3046\u3068\u3000<span style=\"color: #3366ff;\"><strong>\u91d1\u8cc7\u7523\u5897\u52a0\uff1d\u73fe\u91d1\u306e\u6e1b\u5c11<br \/>\n<\/strong><\/span>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u639b\u3051\u3067\u3082\u306e\u8cb7\u3046\u3068\u3000\u3000<span style=\"color: #3366ff;\"><strong>\u3082\u306e\u5897\u52a0\uff1d\u8ca0\u50b5\u5897\u52a0<br \/>\n<\/strong><\/span>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u639b\u3051\u3092\u652f\u6255\u3046\u3068\u3000\u3000\u3000<span style=\"color: #3366ff;\"><strong>\u8ca0\u50b5\u6e1b\u5c11\uff1d\u73fe\u91d1\u6e1b\u5c11<\/strong><\/span>\u3000<\/p>\n<p>\u3000\u3068\u306a\u3063\u3066\u3001<br \/>\n\u3000\u3000<span style=\"color: #3366ff;\"><strong>\u73fe\u91d1\u306f\u6e1b\u3063\u3066\u3082\u3001\u4ed6\u306e\u8cc7\u7523\u306b\u5909\u308f\u3063\u3066\u3044\u308b\u3060\u3051\u3067<span style=\"color: #ff00ff;\">\u8cc7\u7523\u306f\u5897\u6e1b\u306a\u3057<\/span><\/strong><\/span>\u3068\u89e3\u308b\u3002<br \/>\n\u3000\u3000<span style=\"color: #3366ff;\"><strong>\u639b\u3051\u3067\u8cb7\u3046\u3068\u3001\u8ca0\u50b5\u304c\u5897\u3048\u3066\u3001\u73fe\u7269\u8cc7\u7523\u304c\u5897\u3048\u308b<\/strong><\/span>\u3002<span style=\"color: #ff00ff;\"><strong>\u652f\u51fa\u3067\u3082\u306e\u304c\u624b\u306b\u5165\u308b\u7b49\u4fa1\u53d6\u5f15<\/strong><\/span>\u3068\u89e3\u308b\u3002<br \/>\n\u3000\u3000\u4f01\u696d\u6d3b\u52d5\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u306a\u3044\u3068\u7406\u89e3\u3068\u8a18\u9332\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u65b0\u3057\u3044\u6982\u5ff5\u306f\u3001\u52d5\u753b\u3067\u52c9\u5f37\u304c\u65e9\u3044<\/p>\n<p>\u5b9f\u306f\u3001\u7c3f\u8a18\u306e\u52c9\u5f37\u3059\u308b\u306b\u306f\u3001\u624b\u3063\u53d6\u308a\u65e9\u304f\u306a\u3089\u7d4c\u7406\u30bd\u30d5\u30c8\u3092\u8cb7\u3063\u3066\u5165\u529b\u3057\u3066\u307f\u308b\u306e\u304c\u4e00\u756a\u3060\u3002<br \/>\n\u5de5\u696d\u7c3f\u8a18\u306f\u96e3\u3057\u3044\u3002\u6982\u5ff5\u5b66\u3076\u306a\u3089\u3070\u3001\u5546\u696d\u7c3f\u8a18\u306e\u5165\u9580\u7de8\u306e\u5b89\u4fa1\u306a\u7d4c\u7406\u30bd\u30d5\u30c8\u306b\u300c\u30c7\u30fc\u30bf\u5165\u529b\u3057\u305f\u3089\u3059\u3050\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u308b\u300d\u3002<\/p>\n<p>\u7b46\u8005\u306f\u3001\u300c<span style=\"color: #3366ff;\"><strong>\u308f\u304f\u308f\u304f\u8ca1\u52d9\u4f1a\u8a08<\/strong><\/span>\uff08<a href=\"https:\/\/www.lan2.jp\/acc\/as.html\">https:\/\/www.lan2.jp\/acc\/as.html<\/a>\uff09\u300d\u3092\u63a8\u5968\u3002<br \/>\n\u4ee5\u524d\u306f\u3001\u5927\u756a\u982d\u3068\u3044\u3046\u6709\u540d\u306a\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u904b\u55b6\u3057\u3066\u3044\u305f\u4eba\u305f\u3061\u304c\u3001\u8cb7\u53ce\u3055\u308c\u3066\u5225\u4f1a\u793e\u3092\u4f5c\u308a\u4f5c\u6210\u3057\u305f\u30bd\u30d5\u30c8\u306a\u306e\u3067\u6a5f\u80fd\u306f\u3057\u3063\u304b\u308a\u3057\u3066\u308b\u3002\u5bb6\u8a08\u7c3f\u306b\u3057\u3066\u3082\u3088\u3044\u3057\u3001<span style=\"color: #0000ff;\"><strong>\u30c6\u30b9\u30c8\u7684\u306b\uff11\u30f6\u6708\u7121\u6599\u7248\u3067\u52c9\u5f37\u3057\u3066\u3082\u3088\u3044<\/strong><\/span>\u3002<br \/>\n\u7279\u7b46\u3059\u3079\u304d\u306f\u3001\u8ffd\u52a0\u6599\u91d1\u304c\u4e0d\u8981\u306a\u3053\u3068\u3002\u591a\u304f\u306e\u30bd\u30d5\u30c8\u304c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6709\u6599\u3067\u3059\u304c\u3001\u57fa\u672c\u90e8\u5206\u306b\u5909\u66f4\u304c\u306a\u3051\u308c\u3070\u3001\u500b\u4eba\u4f7f\u7528\u306a\u3089\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u306f\u307b\u307c\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u30c7\u30fc\u30bf\u3092\u5165\u308c\u3066\u4f7f\u3063\u3066\u307f\u305f\u3089\u3001\u305d\u306e\u610f\u5473\u304c\u3059\u3050\u5206\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u304d\u3063\u3068\u7d99\u7d9a\u4f7f\u7528\u3057\u305f\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7d4c\u7406\u30bd\u30d5\u30c8\u4f7f\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u59cb\u3081\u305f\u3089<strong><span style=\"color: #3366ff;\"><span style=\"color: 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