<\/p>\n
\u305d\u3057\u3066\u3001\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u300c\u300e\u8cb8\u501f\u5bfe\u7167\u8868\uff08Balances Generales\uff09\u300f<\/strong>\u306e\u8aad\u307f\u65b9\uff5e\u6307\u6a19\u7de8\uff5e\u300d\u306b\u3064\u3044\u3066\u3067\u3059\uff01<\/p>\n <\/p>\n \u524d\u56de\u307e\u3067\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u5927\u304d\u304f\u5206\u3051\u30665\u3064\u306b\u5206\u985e\u51fa\u6765\u307e\u3059\u3002<\/p>\n \u300c\u6d41\u52d5\u8cc7\u7523\uff08Activo Corriente\uff09\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\uff08Activo Fijo\uff09\u300d\u300c\u6d41\u52d5\u8ca0\u50b5\uff08Pasivo Variable\uff09\u300d\u300c\u56fa\u5b9a\u8ca0\u50b5\uff08Pasivo Fijo\uff09\u300d\u300c\u7d14\u8cc7\u7523\uff08Patrimonio\uff09\u300d\u306e5\u3064\u3067\u3059\u3002<\/p>\n \u3053\u306e5\u3064\u306e\u5927\u304d\u3055\u3092\u6bd4\u3079\u3066\u3044\u304f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4f1a\u793e\u306e\u8ca1\u7523\u72b6\u6cc1\u3092\u898b\u6975\u3081\u3066\u3044\u304f\u306e\u3067\u3059\u3002<\/p>\n \u307e\u305f\u3001\u524d\u56de\u306f\u201c\u6d41\u52d5\u6bd4\u7387\u201d<\/strong>\u3092\u4e2d\u5fc3\u306b\u898b\u3066\u304d\u307e\u3057\u305f\u304c\u3001<\/p>\n \u4ed6\u306b\u3082\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u3044\u308d\u3093\u306a\u6307\u6a19\u304c\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n \u300c\u3044\u308d\u3093\u306a\u6307\u6a19\u304c\u3042\u3063\u3066\u3001\u306a\u306b\u3092\u3069\u306e\u3088\u3046\u306b\u898b\u305f\u3089\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d<\/p>\n <\/p>\n \u3068\u3044\u3046\u58f0\u3092\u3088\u304f\u8033\u306b\u3057\u307e\u3059\u3002<\/p>\n \u4eca\u56de\u306f\u3088\u304f\u4f7f\u308f\u308c\u308b\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n <\/p>\n <\/p>\n \u30fb\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><\/p>\n \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u7dcf\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u3001\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u306a\u3044\u81ea\u5df1\u8cc7\u672c\u306e\u6bd4\u7387\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n \u3053\u306e\u6307\u6a19\u304b\u3089\u3001\u8fd4\u6e08\u7fa9\u52d9\u3084\u305d\u308c\u306b\u4f34\u3046\u91d1\u5229\u8ca0\u62c5\u306a\u3069\u304c\u3069\u306e\u7a0b\u5ea6\u3042\u308b\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n <\/p>\n \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387 \uff1d \u7d14\u8cc7\u7523\uff0f\u7dcf\u8cc7\u672c \u00d7 100<\/strong><\/p>\n <\/p>\n \u306a\u304a\u3001\u7dcf\u8cc7\u672c\u3068\u306f\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f40\uff5e70%\u7a0b\u5ea6\u3067\u3042\u308c\u3070\u3088\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n \u5c11\u306a\u304f\u3068\u308230%\u306f\u78ba\u4fdd\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n <\/p>\n \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044\u5834\u5408\u3001\u307e\u305a\u306f\u5229\u76ca\u3092\u3042\u3052\u3066\u5229\u76ca\u4f59\u5270\u91d1\u3092\u591a\u304f\u4f1a\u793e\u306b\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u3064\u307e\u308a\u3001\u914d\u5f53\u3067\u306f\u306a\u304f\u306a\u3069\u306e\u793e\u5916\u6d41\u51fa\u3092\u305b\u305a\u3001\u793e\u5185\u306e\u4f59\u5270\u91d1\u3068\u3057\u3066\u6e9c\u3081\u8fbc\u3080\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n \u3053\u308c\u306f\u4f1a\u793e\u3068\u3057\u3066\u306e\u5b89\u5b9a\u6027\u3092\u51fa\u3057\u3066\u3044\u304f\u4e00\u756a\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n <\/p>\n \u307e\u305f\u3001\u793e\u5185\u3067\u306e\u5229\u76ca\u3092\u3042\u307e\u308a\u751f\u307f\u51fa\u3057\u3066\u3044\u306a\u3044\u90e8\u9580\u3084\u56fa\u5b9a\u8cc7\u7523\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3067\u3001<\/p>\n \u305d\u308c\u306b\u95a2\u308f\u308b\u8ca0\u50b5\u3082\u5727\u7e2e\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u3053\u3068\u3082\u51fa\u6765\u307e\u3059\u3002<\/p>\n <\/p>\n \u30e1\u30ad\u30b7\u30b3\u306e\u5834\u5408\u306f\u7279\u306b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u3084\u904e\u5c0f\u8cc7\u672c\u7a0e\u5236\u3001\u70ba\u66ff\u306e\u5f71\u97ff\u306a\u3069\u304c\u3042\u308b\u306e\u3067\u3001<\/p>\n \u3053\u3053\u306e\u6bd4\u7387\u306f\u6ce8\u610f\u3057\u3066\u898b\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \u203b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u3084\u904e\u5c0f\u8cc7\u672c\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n \u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u306b\u3064\u3044\u3066<\/a><\/p>\n\u3010\u306f\u3058\u3081\u306b\u3011<\/h2>\n
![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2020\/08\/ae4e52fdb732b47e9342578ac16bc858.png?resize=355%2C319&ssl=1\")
<\/p>\n\u3010\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d5\u3064\u306e\u6307\u6a19\u3011<\/strong><\/h2>\n
![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2020\/08\/7acb2d5719a6051f6beecbd9ff9cf6ea.png?resize=300%2C210&ssl=1\")
![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2020\/08\/fa432f6d36471cbe7dd02dbe7af974dc.png?resize=300%2C214&ssl=1\")
<\/p>\n