{"id":23431,"date":"2016-05-31T12:33:41","date_gmt":"2016-05-31T03:33:41","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=23431"},"modified":"2024-08-08T15:01:05","modified_gmt":"2024-08-08T06:01:05","slug":"other-surplus","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/23431\/","title":{"rendered":"\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306f"},"content":{"rendered":"<p>\u300c\u305d\u306e\u4ed6<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"182\" title=\"\u8cc7\u672c\u5270\u4f59\u91d1\">\u8cc7\u672c\u5270\u4f59\u91d1<\/a>\u300d\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u7523\u306e\u3046\u3061\u3001\u4e8b\u696d\u306e\u5143\u624b\u3067\u3042\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u306e\u4e00\u90e8\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8a08\u4e0a\u3055\u308c\u308b\u304b\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u8868\u793a\u3055\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"211\" title=\"\u8cc7\u672c\u6e96\u5099\u91d1\">\u8cc7\u672c\u6e96\u5099\u91d1<\/a>\u300d\u4ee5\u5916\u306e\u90e8\u5206<\/b>\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u91d1\u306f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306b\u3001\u4e8b\u696d\u306e\u5143\u624b\u3068\u3057\u3066\u682a\u4e3b\u304b\u3089\u6255\u3044\u8fbc\u307e\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u6255\u3044\u8fbc\u307e\u308c\u305f\u5143\u624b\u306f\u3001\u534a\u5206\u3092\u9650\u5ea6\u306b\u8cc7\u672c\u91d1\u306b\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8cc7\u672c\u91d1\u306b\u3057\u306a\u304b\u3063\u305f\u90e8\u5206\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u3001<b>\u5897\u8cc7\u3001\u6e1b\u8cc7\u3001\u81ea\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u3084\u51e6\u5206\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1912\/\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u300d\u3068\u3044\u3046\u9805\u76ee\u306b\u30de\u30a4\u30ca\u30b9\u306e\u5024\u3067\u8868\u308f\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u5f0f\u306f\u3001\u518d\u5ea6\u58f2\u5374\u3059\u308b\u304b\u3001\u682a\u5f0f\u3092\u6d88\u5374\u3059\u308b\uff08\u7121\u52b9\u306b\u3059\u308b\uff09\u3053\u3068\u3067\u51e6\u5206\u3057\u307e\u3059\u3002\u81ea\u793e\u682a\u5f0f\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5dee\u76ca\u304c\u51fa\u308c\u3070\u3001\u305d\u306e\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u682a\u5f0f\u3092\u6d88\u5374\u3059\u308b\u5834\u5408\u306f\u3001<b>\u6d88\u5374\u3059\u308b\u81ea\u793e\u682a\u5f0f\u306e\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u30de\u30a4\u30ca\u30b9<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u8868\u793a\u65b9\u6cd5<\/h2>\n<p>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u3001\u4e8b\u696d\u306e\u5143\u624b\u3067\u3042\u308b\u8cc7\u672c\u306e\u4e00\u90e8\u306a\u306e\u3067\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3067\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\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u5e02\u5834\u306b\u682a\u5f0f\u3092\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u8ca1\u7523\u3068\u696d\u7e3e\u3082\u542b\u3081\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/a>\u3092\u516c\u8868\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3068\u3044\u3046\u9805\u76ee\u306b\u542b\u307e\u308c\u3066\u5185\u8a33\u306f\u8868\u793a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u9664\u3044\u305f\u500b\u5225\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5185\u8a33\u3068\u3057\u3066\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u533a\u5206\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u306a\u304f\u3066\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1721\/\" data-internallinksmanager029f6b8e52c=\"83\" title=\"\u500b\u5225\u8ca1\u52d9\u8af8\u8868\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u306f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u203b\uff09\u8cb8\u501f\u5bfe\u7167\u8868\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3084\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306a\u3069\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u6e96\u62e0\u3057\u305f\u3082\u306e\u3092\u8ca1\u52d9\u8af8\u8868\u3068\u3044\u3044\u3001\u4f1a\u793e\u6cd5\u306b\u6e96\u62e0\u3057\u305f\u3082\u306e\u3092\u8a08\u7b97\u66f8\u985e\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u4e21\u8005\u3092\u533a\u5225\u305b\u305a\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u8868\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u8868\u793a\u65b9\u6cd5\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div align=\"center\">\n<table id=\"tablepress-80\" class=\"tablepress tablepress-id-80\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:50%;\"><Div Align=\"center\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/Div><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u7d14\u8cc7\u7523\u306e\u90e8<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u3000\u682a\u4e3b\u8cc7\u672c<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u8cc7\u672c\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u5229\u76ca\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u81ea\u5df1\u682a\u5f0f<\/td><td class=\"column-2\"><Div Align=\"right\">\u25b3\u3000\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u682a\u4e3b\u8cc7\u672c\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">\u3000\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\uff08\u5185\u8a33\u7701\u7565\uff09<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">\u3000\u3000\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">\u3000\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">\u3000\u7d14\u8cc7\u7523\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-80 from cache --><\/div>\n<div align=\"center\">\n<table id=\"tablepress-81\" class=\"tablepress tablepress-id-81\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\" style=\"width:50%;\"><Div Align=\"center\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u7d14\u8cc7\u7523\u306e\u90e8<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u3000\u682a\u4e3b\u8cc7\u672c<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u3000\u3000\u8cc7\u672c\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u3000\u3000\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u8cc7\u672c\u6e96\u5099\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u8cc7\u672c\u5270\u4f59\u91d1\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">\u3000\u3000\u5229\u76ca\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u5229\u76ca\u6e96\u5099\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u3000<a href=\"https:\/\/biz.moneyforward.com\/words\/2157\/\" data-internallinksmanager029f6b8e52c=\"228\" title=\"\u5225\u9014\u7a4d\u7acb\u91d1\">\u5225\u9014\u7a4d\u7acb\u91d1<\/a><\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u3000\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">\u3000\u3000\u3000\u5229\u76ca\u5270\u4f59\u91d1\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">\u3000\u3000\u81ea\u5df1\u682a\u5f0f<\/td><td class=\"column-2\"><Div Align=\"right\">\u25b3\u3000\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">\u3000\u3000\u682a\u4e3b\u8cc7\u672c\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">\u3000\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49<\/td><td class=\"column-2\"><\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">\u3000\u3000\uff08\u5185\u8a33\u7701\u7565\uff09<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">\u3000\u3000\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">\u3000\u7d14\u8cc7\u7523\u5408\u8a08<\/td><td class=\"column-2\"><Div Align=\"right\">\u00d7\u00d7\u00d7<\/Div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-81 from cache 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/statement-changes-net-assets\/\" target=\"_blank\" rel=\"noopener\">\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u66f8\u304d\u65b9\u306e\u57fa\u790e<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/financial-statements-legal-bases\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u307e\u3068\u3081<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/financial-statements\/\" target=\"_blank\" 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