{"id":17124,"date":"2024-12-30T18:56:35","date_gmt":"2024-12-30T09:56:35","guid":{"rendered":"https:\/\/faclog.jp\/magazine\/?p=17124"},"modified":"2025-07-25T15:13:42","modified_gmt":"2025-07-25T06:13:42","slug":"factoring-financial-statements","status":"publish","type":"post","link":"https:\/\/faclog.jp\/magazine\/factoring-financial-statements\/","title":{"rendered":"\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u6c7a\u7b97\u66f8\u3078\u306e\u5f71\u97ff\u30fb\u8ca0\u50b5\u3092\u5897\u3084\u3055\u306a\u3044\uff01\u878d\u8cc7\u3082\u56f0\u3089\u306a\u3044\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"\n<div class=\"toc\">    <div id=\"toc_container\" class=\"toc_container toc-container sgb-toc--bullets js-smooth-scroll\" data-dialog-title=\"Table of Contents\">\n      <p class=\"toc_title\">\u76ee\u6b21 <span class=\"toc_toggle js-toc-toggle\" data-open-toggle=\"\u8868\u793a\" data-close-toggle=\"\u975e\u8868\u793a\">\u8868\u793a<\/span><\/p>\n      <ul class=\"toc_list js-toc-list toc_list-close\">  <li class=\"first\">    <a href=\"#i-0\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6c7a\u7b97\u66f8\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-1\">\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u30b9\u30ea\u30e0\u5316<\/a>      <\/li>      <li>        <a href=\"#i-2\">\u7d14\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09\u304c\u6539\u5584\u3055\u308c\u308b<\/a>      <\/li>      <li>        <a href=\"#i-3\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u304f\u306a\u308b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-4\">\u73fe\u91d1\u6bd4\u7387\u306e\u5f15\u304d\u4e0a\u3052\u304c\u3067\u304d\u308b<\/a>      <\/li>    <\/ul>  <\/li>  <li>    <a href=\"#i-5\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6c7a\u7b97\u6539\u5584\u306b\u3064\u306a\u304c\u308b\u7406\u7531<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-6\">\u8cc7\u7523\u3092\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u3067\u304d\u308b<\/a>      <\/li>      <li>        <a href=\"#i-7\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6539\u5584\u3067\u304d\u308b<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-8\">\u58f2\u639b\u91d1\u306e\u672a\u56de\u53ce\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b<\/a>      <\/li>    <\/ul>  <\/li>  <li class=\"last\">    <a href=\"#i-9\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u4e0d\u5229\u306b\u306a\u3089\u306a\u3044\u9280\u884c\u878d\u8cc7\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<\/a>    <ul class=\"menu_level_1\">      <li class=\"first\">        <a href=\"#i-10\">\u6c7a\u7b97\u30ec\u30dd\u30fc\u30c8\u6539\u5584\u3067\u9280\u884c\u306e\u683c\u4ed8\u3051\u304c\u30a2\u30c3\u30d7<\/a>      <\/li>      <li class=\"last\">        <a href=\"#i-11\">\u501f\u5165\u30fb\u8ca0\u50b5\u3092\u5897\u3084\u3055\u305a\u306b\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd<\/a>      <\/li>    <\/ul>  <\/li><\/ul>\n      <a href=\"#\" class=\"sgb-toc-button js-toc-button\" rel=\"nofollow\"><i class=\"fa fa-list\"><\/i><span class=\"sgb-toc-button__text\">\u76ee\u6b21\u3078<\/span><\/a>\n    <\/div><\/div><h2 class=\"wp-block-heading\" id=\"i-0\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6c7a\u7b97\u66f8\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u307e\u305a\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u6307\u6a19\u3078\u306e\u5177\u4f53\u7684\u306a\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n<div id=\"id-7deef122-214c-417e-acb5-0d8515a2e025\">\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u30b5\u30fc\u30d3\u30b9\u540d<\/td><td>\u7279\u5fb4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"https:\/\/faclog.jp\/factor\/service\/ququmo\">QuQuMo\uff08\u30af\u30af\u30e2\uff09<\/a><br><a href=\"https:\/\/faclog.jp\/factor\/service\/ququmo\" title=\"\"><img decoding=\"async\" class=\"wp-image-20812\" style=\"width: 150px;\" src=\"https:\/\/faclog.jp\/magazine\/app\/uploads\/2026\/05\/PR_\u30af\u30af\u30e2\u30d0\u30ca\u30fc.webp\" alt=\"\"><\/a><\/td><td>\u30fb\u5be9\u67fb\u901a\u904e\u7387\uff1a98% \/ \u624b\u6570\u6599\uff1a1%\uff5e<br>\u30fb\u5be9\u67fb\uff1a\u6700\u77ed30\u5206 \/ \u5165\u91d1\uff1a\u6700\u77ed2\u6642\u9593<br>\u30fb\u8cb7\u53d6\u91d1\u984d\uff1a\u5236\u9650\u306a\u3057 \/ \u5229\u7528\u5bfe\u8c61\uff1a\u500b\u4eba\u4e8b\u696d\u4e3b \u6cd5\u4eba<br>\u30fb\u5fc5\u8981\u66f8\u985e\uff1a\u8acb\u6c42\u66f8 \u901a\u5e33\u30b3\u30d4\u30fc \u203b2\u70b9\u306e\u307f<br><div class=\"center\"><p>  <a href=\"https:\/\/faclog.jp\/factor\/service\/ququmo\" class=\"btn strong cubic1 main-bc\">QuQuMo\u306e\u30b5\u30fc\u30d3\u30b9\u8a73\u7d30\u306f\u3053\u3061\u3089<\/a><\/p><\/div><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"i-1\">\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u30b9\u30ea\u30e0\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u3068\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u58f2\u639b\u50b5\u6a29\u3092\u58f2\u5374\u3057\u3001\u73fe\u91d1\u3092\u5897\u3084\u3059\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u30b9\u30ea\u30e0\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30ed\u30fc\u30f3\u306a\u3069\u306e\u5834\u5408\u306f\u501f\u5165\u306b\u306a\u308b\u305f\u3081\u8ca0\u50b5\u304c\u5897\u3048\u307e\u3059\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u826f\u3044\u5370\u8c61\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-2\">\u7d14\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09\u304c\u6539\u5584\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308a\u3001\u58f2\u639b\u50b5\u6a29\u3092\u73fe\u91d1\u5316\u3057\u3066\u8cc7\u7523\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u7d14\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09\u304c\u6539\u5584\u3055\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ROA\u306f\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u52b9\u7387\u3088\u304f\u8cc7\u7523\u3092\u6d3b\u7528\u3057\u3066\u3001\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u304b\u306e\u6307\u6a19\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u73fe\u91d1\u306e\u5897\u52a0\u306f\u3001\u3053\u306e\u6307\u6a19\u3092\u30d7\u30e9\u30b9\u306b\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-3\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u7dcf\u8cc7\u672c\u306e\u3046\u3061\u81ea\u5df1\u8cc7\u672c\u304c\u5360\u3081\u3066\u3044\u308b\u5272\u5408\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u30ed\u30fc\u30f3\u306a\u3069\u306e\u501f\u5165\u306e\u5834\u5408\u306f\u3001\u8ca0\u50b5\u304c\u5897\u3048\u308b\u305f\u3081\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u3063\u3066\u58f2\u639b\u50b5\u6a29\u304c\u58f2\u5374\u3055\u308c\u308b\u3068\u3001\u73fe\u91d1\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0a\u6607\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-4\">\u73fe\u91d1\u6bd4\u7387\u306e\u5f15\u304d\u4e0a\u3052\u304c\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u50b5\u6a29\u3092\u73fe\u91d1\u5316\u3059\u308b\u3053\u3068\u3067\u73fe\u91d1\u6bd4\u7387\u304c\u9ad8\u304f\u306a\u308a\u3001\u6d41\u52d5\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002 \u73fe\u91d1\u6bd4\u7387\u306f\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308a\u3001\u73fe\u91d1\u5316\u304c\u9032\u3080\u3068\u4f01\u696d\u306f\u7d4c\u55b6\u306e\u67d4\u8edf\u6027\u304c\u9ad8\u304f\u306a\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u60a9\u3080\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u3082\u6d41\u52d5\u8cc7\u7523\u306e\u4e00\u90e8\u3067\u3042\u308b\u305f\u3081\u3001\u73fe\u91d1\u5316\u3057\u305f\u3068\u3057\u3066\u3082\u6d41\u52d5\u8cc7\u7523\u306e\u7dcf\u984d\u306b\u5909\u5316\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca0\u50b5\u3092\u5897\u3084\u3055\u306a\u3044\u3053\u3068\u3067\u3001\u73fe\u91d1\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-5\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6c7a\u7b97\u6539\u5584\u306b\u3064\u306a\u304c\u308b\u7406\u7531<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u58f2\u639b\u50b5\u6a29\u3092\u65e9\u671f\u306b\u73fe\u91d1\u5316\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3068\u3057\u3066\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u5185\u5bb9\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-6\">\u8cc7\u7523\u3092\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3068\u58f2\u639b\u50b5\u6a29\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u5916\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u8cc7\u7523\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8cc7\u7523\u7dcf\u984d\u304c\u6e1b\u5c11\u3057\u3001\u30b9\u30ea\u30e0\u5316\u3055\u308c\u305f\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u52b9\u679c\u306f\u6307\u6a19\u306e\u52b9\u7387\u5316\u3084\u898b\u6804\u3048\u3092\u826f\u304f\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002 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