{"id":2458,"date":"2026-04-03T23:29:49","date_gmt":"2026-04-03T14:29:49","guid":{"rendered":"https:\/\/fms-qgm.com\/blog\/?p=2458"},"modified":"2026-04-03T23:29:52","modified_gmt":"2026-04-03T14:29:52","slug":"%e6%ad%af%e7%a7%91%e5%8c%bb%e9%99%a2%e3%81%ae%e8%b2%b8%e5%80%9f%e5%af%be%e7%85%a7%e8%a1%a8%e3%82%92%e8%8f%b1%e5%bd%a2%e3%81%a7%e8%a6%8b%e3%82%8b%e6%84%8f%e5%91%b3%e8%84%b1%e3%83%bb","status":"publish","type":"post","link":"https:\/\/fms-qgm.com\/blog\/?p=2458","title":{"rendered":"\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u201c\u83f1\u5f62\u201d\u3067\u898b\u308b\u610f\u5473|\u8131\u30fb\u30ce\u30fc\u30d7\u30e9\u30f3\u6b6f\u79d1\u7d4c\u55b6\u30b3\u30e9\u30e0\u2473"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u2015 \u6b6f\u79d1\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u6559\u3048\u308b\u6b6f\u79d1\u533b\u9662\u7d4c\u55b6\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u898b\u65b9 \u2015<\/strong><\/h2>\n\n\n\n<p>\u6b6f\u79d1\u533b\u9662\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u300d\u3092\u3057\u3063\u304b\u308a\u898b\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p>\u591a\u304f\u306e\u9662\u9577\u5148\u751f\u304b\u3089\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>\u300c\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u300d<\/li>\n\n\n\n<li>\u300c\u6570\u5b57\u306f\u3042\u308b\u3051\u3069\u7d4c\u55b6\u5224\u65ad\u306b\u6d3b\u304b\u305b\u3066\u3044\u306a\u3044\u300d<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u58f0\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b6f\u79d1\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\uff0f\u6b6f\u79d1\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u73fe\u5834\u3067\u3082\u3001<br><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u6b6f\u79d1\u533b\u9662\u306f\u307e\u3060\u5c11\u306a\u3044<\/strong>\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u5b9f\u306f\u3001<br><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u6b6f\u79d1\u533b\u9662\u7d4c\u55b6\u306e\u201c\u5b89\u5168\u6027\u3068\u6210\u9577\u6027\u201d\u3092\u5224\u65ad\u3059\u308b\u6700\u91cd\u8981\u8cc7\u6599<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u305d\u308c\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u306e\u304c\u3001<br><strong>\u300c\u83f1\u5f62\u300d\u3067\u898b\u308b\u8003\u3048\u65b9<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\uff1f\uff08\u57fa\u672c\uff09<\/strong><\/h2>\n\n\n\n<p>\u307e\u305a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3068\u306f\u4f55\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4e3b\u306b3\u3064\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><strong>\u8cc7\u7523\uff08Assets\uff09<\/strong>\uff1a\u73fe\u91d1\u30fb\u8a2d\u5099\u30fb\u58f2\u639b\u91d1\u306a\u3069<\/li>\n\n\n\n<li><strong>\u8ca0\u50b5\uff08Liabilities\uff09<\/strong>\uff1a\u501f\u5165\u91d1\u30fb\u672a\u6255\u91d1\u306a\u3069<\/li>\n\n\n\n<li><strong>\u7d14\u8cc7\u7523\uff08Equity\uff09<\/strong>\uff1a\u3053\u308c\u307e\u3067\u306e\u5229\u76ca\u306e\u7a4d\u307f\u91cd\u306d<\/li>\n<\/ul>\n\n\n\n<p>\u3064\u307e\u308a\u3001<br><strong>\u300c\u6b6f\u79d1\u533b\u9662\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u304b\u300d<\/strong><br>\u3092\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6b6f\u79d1\u533b\u9662\u7d4c\u55b6\u306b\u304a\u3051\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u91cd\u8981\u6027<\/strong><\/h2>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306f\u300c\u5229\u76ca\u300d\u3092\u8868\u3057\u307e\u3059\u304c\u3001<br>\u8cb8\u501f\u5bfe\u7167\u8868\u306f<br><strong>\u300c\u7d4c\u55b6\u306e\u5b89\u5b9a\u6027\u30fb\u4f53\u8cea\u300d<\/strong>\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n\n\n\n<ul>\n<li>\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u8cc7\u91d1\u304c\u306a\u3044<\/li>\n\n\n\n<li>\u58f2\u4e0a\u306f\u3042\u308b\u306e\u306b\u501f\u5165\u304c\u591a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u554f\u984c\u306f\u3001P\/L\u3060\u3051\u3067\u306f\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6b6f\u79d1\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u73fe\u5834\u3067\u306f\u3001<br><strong>B\/S\u3092\u898b\u306a\u3044\u6b6f\u79d1\u533b\u9662\u307b\u3069\u30ea\u30b9\u30af\u306b\u6c17\u3065\u304f\u306e\u304c\u9045\u3044<\/strong><br>\u3068\u3044\u3046\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u300c\u83f1\u5f62\u300d\u3067\u898b\u308b\u3068\u4f55\u304c\u5206\u304b\u308b\u306e\u304b<\/strong><\/h2>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u901a\u5e38\u3001\u6570\u5b57\u304c\u4e26\u3093\u3067\u3044\u308b\u3060\u3051\u3067\u5206\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u304a\u3059\u3059\u3081\u306a\u306e\u304c\u3001<br> <strong>\u83f1\u5f62\u3067\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u308b\u65b9\u6cd5<\/strong><br>\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u25a0 \u83f1\u5f62\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/fms-qgm.com\/blog\/wp-content\/uploads\/2026\/04\/\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u83f1\u5f62\u89e3\u6790-1024x683.png\" alt=\"\" class=\"wp-image-2459\" style=\"width:620px;height:auto\" srcset=\"https:\/\/fms-qgm.com\/blog\/wp-content\/uploads\/2026\/04\/\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u83f1\u5f62\u89e3\u6790-1024x683.png 1024w, https:\/\/fms-qgm.com\/blog\/wp-content\/uploads\/2026\/04\/\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u83f1\u5f62\u89e3\u6790-300x200.png 300w, https:\/\/fms-qgm.com\/blog\/wp-content\/uploads\/2026\/04\/\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u83f1\u5f62\u89e3\u6790-768x512.png 768w, https:\/\/fms-qgm.com\/blog\/wp-content\/uploads\/2026\/04\/\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u83f1\u5f62\u89e3\u6790.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u306e\u5f62\u3067\u8003\u3048\u308b\u3068\u3001<\/p>\n\n\n\n<ul>\n<li>\u5de6\uff1a\u8ca0\u50b5\uff08\u501f\u5165\u4f9d\u5b58\u5ea6\uff09<\/li>\n\n\n\n<li>\u53f3\uff1a\u7d14\u8cc7\u7523\uff08\u5185\u90e8\u7559\u4fdd\u30fb\u4f53\u529b\uff09<\/li>\n\n\n\n<li>\u4e0a\uff1a\u8cc7\u7523\uff08\u904b\u7528\u72b6\u614b\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u30d0\u30e9\u30f3\u30b9\u304c\u4e00\u76ee\u3067\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u826f\u3044\u6b6f\u79d1\u533b\u9662\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7279\u5fb4<\/strong><\/h2>\n\n\n\n<p>\u6b6f\u79d1\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u8996\u70b9\u3067\u898b\u308b\u3068\u3001<br>\u826f\u3044\u6b6f\u79d1\u533b\u9662\u306f\u4ee5\u4e0b\u306e\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2714 \u7d14\u8cc7\u7523\u304c\u3057\u3063\u304b\u308a\u3042\u308b<\/strong><\/h3>\n\n\n\n<p>\u2192 \u5229\u76ca\u304c\u84c4\u7a4d\u3055\u308c\u3066\u3044\u308b<br>\u2192 \u5b89\u5b9a\u6027\u304c\u9ad8\u3044<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2714 \u8ca0\u50b5\u304c\u9069\u6b63<\/strong><\/h3>\n\n\n\n<p>\u2192 \u501f\u5165\u306b\u4f9d\u5b58\u3057\u3059\u304e\u3066\u3044\u306a\u3044<br>\u2192 \u30ea\u30b9\u30af\u304c\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3055\u308c\u3066\u3044\u308b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2714 \u8cc7\u7523\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u826f\u3044<\/strong><\/h3>\n\n\n\n<p>\u2192 \u73fe\u91d1\u3068\u8a2d\u5099\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u53d6\u308c\u3066\u3044\u308b<\/p>\n\n\n\n<p> \u3064\u307e\u308a\u300c\u30d0\u30e9\u30f3\u30b9\u306e\u826f\u3044\u83f1\u5f62\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5371\u967a\u306a\u6b6f\u79d1\u533b\u9662\u306e\u30d1\u30bf\u30fc\u30f3<\/strong><\/h2>\n\n\n\n<p>\u9006\u306b\u3001\u6ce8\u610f\u3059\u3079\u304d\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u72b6\u614b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2460 \u8ca0\u50b5\u304c\u5927\u304d\u3059\u304e\u308b\u6b6f\u79d1\u533b\u9662<\/strong><\/h3>\n\n\n\n<ul>\n<li>\u501f\u5165\u304c\u591a\u3059\u304e\u308b<\/li>\n\n\n\n<li>\u8fd4\u6e08\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 \u8cc7\u91d1\u7e70\u308a\u60aa\u5316\u30ea\u30b9\u30af<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2461 \u7d14\u8cc7\u7523\u304c\u5c11\u306a\u3044\u6b6f\u79d1\u533b\u9662<\/strong><\/h3>\n\n\n\n<ul>\n<li>\u5229\u76ca\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u5185\u90e8\u7559\u4fdd\u304c\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 \u5c06\u6765\u306e\u5b89\u5b9a\u6027\u304c\u4f4e\u3044<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u2462 \u73fe\u91d1\u304c\u5c11\u306a\u3044\u6b6f\u79d1\u533b\u9662<\/strong><\/h3>\n\n\n\n<ul>\n<li>\u8a2d\u5099\u6295\u8cc7\u306b\u504f\u308a\u3059\u304e<\/li>\n\n\n\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u4e0d\u8db3<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 \u6025\u306a\u652f\u51fa\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6b6f\u79d1\u533b\u9662\u7d4c\u55b6\u3067\u306e\u6d3b\u7528\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u7406\u89e3\u3059\u308b\u3068\u3001<br>\u7d4c\u55b6\u5224\u65ad\u306e\u7cbe\u5ea6\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n\n\n\n<ul>\n<li>\u65b0\u3057\u3044\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u3066\u3082\u5927\u4e08\u592b\u304b<\/li>\n\n\n\n<li>\u501f\u5165\u3092\u5897\u3084\u3059\u3079\u304d\u304b<\/li>\n\n\n\n<li>\u5229\u76ca\u3092\u3069\u308c\u304f\u3089\u3044\u6b8b\u3059\u3079\u304d\u304b<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u3001<\/p>\n\n\n\n<p>\ud83d\udc49 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class=\"wp-block-heading\"><strong>P\/L\u3068B\/S\u3092\u30bb\u30c3\u30c8\u3067\u898b\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong><\/h2>\n\n\n\n<p>\u6b6f\u79d1\u533b\u9662\u7d4c\u55b6\u3067\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>P\/L\uff08\u5229\u76ca\uff09<\/li>\n\n\n\n<li>B\/S\uff08\u4f53\u8cea\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u306e\u4e21\u65b9\u3092\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n\n\n\n<ul>\n<li>\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u304c\u501f\u5165\u304c\u591a\u3044<\/li>\n\n\n\n<li>\u58f2\u4e0a\u306f\u3042\u308b\u304c\u8cc7\u91d1\u304c\u6b8b\u3089\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3046\u5834\u5408\u3001<br> <strong>\u7d4c\u55b6\u3068\u3057\u3066\u306f\u5371\u967a\u306a\u72b6\u614b<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 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