{"id":15278,"date":"2015-06-15T10:46:37","date_gmt":"2015-06-15T01:46:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=15278"},"modified":"2024-11-05T15:43:14","modified_gmt":"2024-11-05T06:43:14","slug":"statement-changes-net-assets","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/15278\/","title":{"rendered":"\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306e\u57fa\u790e"},"content":{"rendered":"<p>\u65b0<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u306e\u65bd\u884c\u306b\u3088\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u304c\u4f7f\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4f4d\u7f6e\u3065\u3051\u3084\u3001\u5c0e\u5165\u306e\u3044\u304d\u3055\u3064\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3001\u4f8b\u3092\u4f7f\u3044\u306a\u304c\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/463\/?provider=ac_basic&provider_info=cv.15278.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2023\/04\/form-no-17-scaled.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u69d8\u5f0f\u7b2c\u5341\u4e03\u53f7\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u69d8\u5f0f\u7b2c\u5341\u4e03\u53f7\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u306f<\/h2>\n<p>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u4e00\u3064\u3067\u3001\u6cd5\u6539\u6b63\u524d\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3068\u3057\u3066\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u304b\u3089\u7d14\u8cc7\u7523\u306e\u90e8\u5206\u3092\u5207\u308a\u53d6\u308a\u3001\u305d\u306e\u5909\u52d5\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u8a18\u8f09\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u304c\u5c0e\u5165\u3055\u308c\u305f\u7406\u7531<\/h3>\n<p>\u5e73\u621018\u5e74\u306b\u65b0\u4f1a\u793e\u6cd5\u304c\u65bd\u884c\u3055\u308c\u305f\u969b\u306b\u3001\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u4f1a\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u5270\u4f59\u91d1\u3092\u3044\u3064\u3067\u3082\u914d\u5f53\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u682a\u5f0f\u8cc7\u672c\u306e\u8a08\u6570\u3092\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u3084\u5270\u4f59\u91d1\u306a\u3069\u304c\u5909\u52d5\u3055\u305b\u308b\u6d41\u308c\u3092\u3064\u304b\u3080\u306e\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u307f\u3067\u306f\u56f0\u96e3\u306b\u306a\u3063\u305f\u305f\u3081\u4f5c\u3089\u308c\u305f\u306e\u304c\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u3002\u6539\u6b63\u5f8c\u3001\u4f5c\u6210\u7fa9\u52d9\u306e\u306a\u304f\u306a\u3063\u305f\u300c\u5229\u76ca\u30fb\u640d\u5931\u51e6\u5206\u6848\u300d\u306e\u4ee3\u308f\u308a\u306b\u4f7f\u308f\u308c\u3001\u5909\u52d5\u3059\u308b\u304a\u91d1\u306e\u52d5\u304d\u3001\u7406\u7531\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308b\u4f1a\u793e<\/h3>\n<p>\u3059\u3079\u3066\u306e\u4f1a\u793e\u306b\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5408\u8cc7\u4f1a\u793e\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/326\/\" data-internallinksmanager029f6b8e52c=\"488\" title=\"\u5408\u540c\u4f1a\u793e\">\u5408\u540c\u4f1a\u793e<\/a>\u7b49\u3067\u306f\u3001\u300c\u793e\u54e1\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u300d\u3068\u3044\u3046\u540d\u524d\u3067\u4f5c\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u226a\u88681\u226b<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15281\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/74559cb0b1b7899ffa76aa8d01824a5c.jpg\" alt=\"0281_\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8_2\" width=\"1277\" height=\"710\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/74559cb0b1b7899ffa76aa8d01824a5c.jpg 1277w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/74559cb0b1b7899ffa76aa8d01824a5c-300x167.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/74559cb0b1b7899ffa76aa8d01824a5c-1024x569.jpg 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/74559cb0b1b7899ffa76aa8d01824a5c-768x427.jpg 768w\" sizes=\"auto, (max-width: 1277px) 100vw, 1277px\" \/><\/p>\n<h2>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/463\/?provider=ac_basic&provider_info=cv.15278.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/templates\/wp-content\/uploads\/2023\/04\/form-no-17-scaled.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u69d8\u5f0f\u7b2c\u5341\u4e03\u53f7\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u69d8\u5f0f\u7b2c\u5341\u4e03\u53f7\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<p>\u682a\u5f0f\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u9805\u76ee\u304c\u591a\u3044\u305f\u3081\u8907\u96d1\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067\u3001\u5bb9\u6613\u306b\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u56f3\u3092\u4f7f\u3044\u89e3\u8aac\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u4f1a\u793e\u306b\u3088\u308a\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u9805\u76ee\u306b\u591a\u5c11\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>1. \u91cd\u8981\u306a\u306e\u306f\u3001\u300c\u5f53\u671f\u9996\u6b8b\u9ad8\u300d\u300c\u5f53\u671f\u5909\u52d5\u984d\u5408\u8a08\u300d\u300c\u5f53\u671f\u672b\u6b8b\u9ad8\u300d\u306e3\u884c\u3067\u3001\u3053\u308c\u3092\u898b\u308b\u3068\u304a\u91d1\u306e\u6d41\u308c\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5f53\u671f\u9996\u6b8b\u9ad8<br \/>\n\u5f53\u671f\u9996\u6b8b\u9ad8\u3068\u306f\u3001\u671f\u304c\u59cb\u307e\u308b\u6642\u70b9\u3067\u306e\u6b8b\u9ad8\u3067\u3001\u524d\u671f\u306b\u304a\u3051\u308b\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u672b\u6b8b\u9ad8\u304b\u3089\u6570\u5024\u3092\u6301\u3063\u3066\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u524d\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u7d14\u8cc7\u7523\u90e8\u5206\u306e\u6570\u5024\u3092\u4f7f\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u5f53\u671f\u5909\u52d5\u984d\u5408\u8a08<br \/>\n\u5f53\u671f\u5909\u52d5\u984d\u306b\u3042\u308b\u5404\u9805\u76ee\u306e\u5408\u8a08\u984d\u3092\u8a08\u7b97\u3057\u3001\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5f53\u671f\u672b\u6b8b\u9ad8<br \/>\n\u5f53\u671f\u672b\u6b8b\u9ad8\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u306e\u6b8b\u9ad8\u3067\u3001\u305d\u306e\u5024\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u90e8\u5206\u306b\u3042\u308b\u5404\u9805\u76ee\u306e\u6570\u5024\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>2. \u305d\u308c\u4ee5\u5916\u306e\u884c\u3092\u898b\u308b\u3068\u304a\u91d1\u306e\u767a\u751f\u7406\u7531\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5f53\u671f\u5909\u52d5\u984d\u306e\u8a18\u5165\u4f8b<\/h2>\n<p>\u3053\u3053\u3067\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u3042\u308b\u5f53\u671f\u5909\u52d5\u984d\u306e\u8a18\u5165\u306b\u3064\u3044\u3066\u3001\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u4ed5\u8a33\u306f\u501f\u65b9\uff0f\u8cb8\u65b9\u3067\u8868\u3057\u3001\u5358\u4f4d\u306f100\u4e07\u5186\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u226a\u88682\u226b<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15280\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/27530b95c7cf1b49a6075eb1253db532.jpg\" alt=\"0281_\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8_1\" width=\"1403\" height=\"991\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/27530b95c7cf1b49a6075eb1253db532.jpg 1403w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/27530b95c7cf1b49a6075eb1253db532-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/27530b95c7cf1b49a6075eb1253db532-1024x723.jpg 1024w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2015\/03\/27530b95c7cf1b49a6075eb1253db532-768x542.jpg 768w\" sizes=\"auto, (max-width: 1403px) 100vw, 1403px\" \/><\/p>\n<p>1. 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title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u3001500\u4e07\u5186\u3092400\u4e07\u5186\u3067\u51e6\u5206\u3057\u305f\u3002(D)\u3067\u8868\u3059\u3002<\/p>\n<table style=\"width: 100%; margin-bottom: 30px;\">\n<tbody>\n<tr>\n<td style=\"vertical-align: middle; padding: 0; border: solid 1px #666; text-align: center; line-height: 48px; height: 48px;\">\u73fe\u91d1\u9810\u91d14<br \/>\n\u305d\u306e\u4ed6\u8cc7\u672c\u4f59\u5270\u91d1 1<\/td>\n<td style=\"vertical-align: middle; padding: 0; border: solid 1px #666; text-align: center; line-height: 48px; height: 48px;\">\u81ea\u5df1\u682a\u5f0f 5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3. \u5f53\u671f\u5909\u52d5\u984d\u306e\u5408\u8a08\u3092\u8a08\u7b97\u3057\u3001\u5f53\u671f\u5909\u52d5\u984d\u5408\u8a08\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u226a\u88681\u226b(3)\u3067\u8868\u3059\u3002<\/p>\n<p>4. 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