![\"\u7c73\u56fd\u682a\u6295\u8cc7\u5bb6\u306a\u3089\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u82f1\u8a9e\u306eBS\uff08\u53f3\u5074\uff09\u3067\u983b\u51fa\u3059\u308b\u82f1\u5358\u8a9e21\u9078\"](\"https:\/\/www.wacoca.com\/news\/wp-content\/uploads\/2025\/12\/img_845c26f8fce92da3dec8ce63a065f2ba281444.jpg\")
Photo: Adobe Stock<\/p>\n\u6d77\u5916M\uff06A\u304c\u5897\u3048\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u6bd4\u7387\u304c\u6025\u4e0a\u6607\u3057\u3066\u3044\u308b\u6628\u4eca\u3002\u300c\u82f1\u8a9e\u306e\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u30b9\u30ad\u30eb\u300d\u306e\u5fc5\u8981\u6027\u304c\u3053\u308c\u307e\u3067\u3068\u6bd4\u3079\u3066\u306f\u308b\u304b\u306b\u4e0a\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305f\u3060\u3067\u3055\u3048\u96e3\u3057\u305d\u3046\u306a\u4f1a\u8a08\u7528\u8a9e\u3092\u82f1\u8a9e\u3067\u8aad\u3080\u306a\u3093\u3066\u3068\u3093\u3067\u3082\u306a\u3044\u3001\u3068\u601d\u3046\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u305d\u3093\u306a\u4eba\u306b\u6700\u9069\u306a\u306e\u304c\u65b0\u520a\u300e\u3010\u65b0\u7248\u3011\u82f1\u8a9e\u306e\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u30b9\u30ad\u30eb\u300f\u3067\u3059\u3002
\n\u5b9f\u306f\u3001\u82f1\u8a9e\u306e\u6c7a\u7b97\u66f8\u306f\u300c\u4e2d\u5b66\u82f1\u8a9e\u30ec\u30d9\u30eb\u306e\u82f1\u5358\u8a9e\u300d\u306b\u3088\u308b\u52d8\u5b9a\u79d1\u76ee\u3068\u3001\u30b0\u30ed\u30b9\u3001\u30cd\u30c3\u30c8\u3068\u3044\u3063\u305f\u300c\u30ab\u30bf\u30ab\u30ca\u82f1\u8a9e\u300d\u306e2\u3064\u3092\u6574\u7406\u3059\u308c\u3070\u5341\u5206\u7406\u89e3\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u305d\u3093\u306a\u300c\u4f1a\u8a08\u82f1\u8a9e\u306e\u52d8\u3069\u3053\u308d\u300d\u3084\u300c\u4f1a\u8a08\u3067\u983b\u51fa\u306e\u82f1\u5358\u8a9e\u300d\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u8a08\u6307\u6a19\u5206\u6790\u3001\u6210\u9577\u7387\u8a08\u7b97\u3001\u767e\u5206\u7387\u6c7a\u7b97\u66f8\u3068\u3044\u3063\u305f\u300c\u3053\u308c\u3067\u3072\u3068\u3068\u304a\u308a\u6c7a\u7b97\u66f8\u3092\u5206\u6790\u3057\u305f\u300d\u3068\u80f8\u3092\u5f35\u3063\u3066\u8a00\u3048\u308b\u30c4\u30fc\u30eb\u307e\u3067\u5168\u7db2\u7f85\u3002\u5c11\u3057\u3067\u3082\u82f1\u8a9e\u306e\u6c7a\u7b97\u66f8\u306b\u89e6\u308c\u308b\u6a5f\u4f1a\u306e\u3042\u308b\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306f\u5168\u54e1\u5fc5\u643a\u306e\u66f8\u306b\u306a\u308a\u307e\u3057\u305f\u3002
\n\u4eca\u56de\u306f\u305d\u306e\u4e2d\u304b\u3089\u3001BS\u306e\u53f3\u5074\u3067\u983b\u51fa\u3059\u308b\u82f1\u5358\u8a9e\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n
\n
<\/p>\n
Photo: Adobe Stock<\/p>\n
\n
\n\u3053\u308c\u3060\u3051\u306f\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u4f1a\u8a08\u7528\u8a9e\uff08BS\u306e\u53f3\u5074\u7de8\uff09
\n
<\/p>\n
1. Credit\u2026\u2026\u8cb8\u65b9
\nCredit\u306b\u306f\u300c\u4fe1\u983c\u300d\u3068\u3044\u3046\u610f\u5473\u3082\u3042\u308a\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u304b\u3089\u3059\u308c\u3070\u4fe1\u983c\u3057\u3066\u304a\u91d1\u3092\u8cb8\u3057\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u3001\u8cb8\u65b9\u304cCredit\u3002<\/p>\n
\n
<\/p>\n
2. Current liabilities\u2026\u2026\u6d41\u52d5\u8ca0\u50b5
\nbe liable for\uff5e\u3067\u300c\uff5e\u306b\u8cac\u4efb\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u6163\u7528\u53e5\u3067\u3059\u3002Current\uff1d\u6d41\u52d5\u7684\uff1d1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3059\u308b\u8cac\u4efb\u306e\u3042\u308b\u3082\u306e\u3001\u3053\u308c\u304c\u6d41\u52d5\u8ca0\u50b5\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
3. Accounts payable \/ Trade\uff08accounts\uff09payable\u2026\u2026\u8cb7\u639b\u91d1
\nPayable\uff08\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\uff09\u306aAccounts\uff08\u30a2\u30ab\u30a6\u30f3\u30c8\uff09\u3001\u3064\u307e\u308a\u8cb7\u639b\u91d1\u3002Trade\u3092\u4ed8\u3051\u308b\u3068\u3001\u5546\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u304c\u3088\u308a\u660e\u78ba\u306b\u3002<\/p>\n
\n
<\/p>\n
4. Notes payable\u2026\u2026\u652f\u6255\u624b\u5f62
\nPayable\uff08\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\uff09\u306aNotes\uff08\u624b\u5f62\uff09\u3001\u3064\u307e\u308a\u652f\u6255\u624b\u5f62\u3002\u6d77\u5916\u3067\u306f\u624b\u5f62\u501f\u5165\u91d1\uff08\u6709\u5229\u5b50\u8ca0\u50b5\uff09\u3092\u6307\u3059\u3053\u3068\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u652f\u6255\u624b\u5f62\u3067\u3042\u308c\u3070\u3001Note payable-trade\u3068\u3059\u308b\u306e\u304c\u826f\u3044\u3002<\/p>\n
\n
<\/p>\n
5. Short-term debt \/ Short-term borrowings\u2026\u2026\u77ed\u671f\u501f\u5165\u91d1
\n\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u3092\u300c\u30c7\u30c3\u30c8\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u300d\u3068\u8a00\u3046\u3088\u3046\u306b\u3001\u30ab\u30bf\u30ab\u30ca\u82f1\u8a9e\u3067\u554f\u984c\u306a\u3057\u3002Debt\u306eb\u306f\u7121\u97f3\u3067\u300cdet\u300d\u3068\u767a\u97f3\u3057\u307e\u3059\u3002<\/p>\n
\n
<\/p>\n
6. Current portion of long-term debt\u2026\u20261\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1
\nLong-term debt\uff08\u9577\u671f\u501f\u5165\u91d1\uff09\u306e\u3046\u3061\u3001\u6e80\u671f\u304cCurrent\uff081\u5e74\u4ee5\u5185\uff09\u306b\u6765\u308b\u3082\u306e\u3002<\/p>\n
\n
<\/p>\n
7. Accrued expense\u2026\u2026\u672a\u6255\u8cbb\u7528
\n\u767a\u751f\u4e3b\u7fa9\u3092\u82f1\u8a9e\u3067Accrual\uff08basis\uff09\u3068\u8a00\u3044\u307e\u3059\u3002\u767a\u751f\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u3059\u3067\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u3044\u307e\u3060\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u8cbb\u7528\u306e\u3053\u3068\u3002<\/p>\n
\n
<\/p>\n
8. Prepaid income \/ Advance from customers \/ Deferred revenue\u2026\u2026\u524d\u53d7\u91d1\uff08\u524d\u53d7\u53ce\u76ca\uff09
\n\u30d7\u30ea\u30da\u30a4\u30c9\uff08\u6599\u91d1\u524d\u6255\u3044\u306e\uff09\u30ab\u30fc\u30c9\u304b\u3089\u9023\u60f3\u3059\u308c\u3070\u554f\u984c\u306a\u3057\u3002<\/p>\n
\n
<\/p>\n
9. Lease obligations\u2026\u2026\u30ea\u30fc\u30b9\u8ca0\u50b5
\nObligation\u306f\u3001\u5951\u7d04\u306a\u3069\u78ba\u305f\u308b\u3082\u306e\u306b\u57fa\u3065\u3044\u305f\u8cac\u4efb\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n
\n
<\/p>\n
10. Fixed liabilities\uff08Non-current liabilities\uff09\u2026\u2026\u56fa\u5b9a\u8ca0\u50b5
\nFixed\uff1d\u56fa\u5b9a\u7684\uff1d1\u5e74\u8d85\u306f\u8fd4\u6e08\u7fa9\u52d9\u306e\u8a2a\u308c\u306a\u3044\u8ca0\u50b5\u3067\u3059\u3002Non-current\u30821\u5e74\u4ee5\u5185\u3067\u306f\u306a\u3044\u3001\u3064\u307e\u308a1\u5e74\u8d85\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u540c\u3058\u610f\u5473\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
11. Long-term debt \/ Long-term borrowings\u2026\u2026\u9577\u671f\u501f\u5165\u91d1
\n\u30ab\u30bf\u30ab\u30ca\u82f1\u8a9e\u306e\u7d44\u307f\u5408\u308f\u305b\u306a\u306e\u3067\u554f\u984c\u306a\u3057\u3002<\/p>\n
\n
<\/p>\n
12. Corporate bond\u2026\u2026\u793e\u50b5
\nCorporate\u304c\u767a\u884c\u3059\u308bBond\uff08\u50b5\u5238\uff09\u306a\u306e\u3067\u793e\u50b5\u3002<\/p>\n
\n
<\/p>\n
13. Allowance for retirement benefits for employees\u2026\u2026\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1
\n\u5f93\u696d\u54e1\u306eRetirement benefits\uff08\u9000\u8077\u7d66\u4ed8\uff09\u306e\u305f\u3081\u306eAllowance\uff08\u5f15\u5f53\u91d1\uff09\u3002<\/p>\n
\n
<\/p>\n
14. Deferred tax liabilities\u2026\u2026\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5
\nDeferred\uff08\u7e70\u308a\u5ef6\u3079\u3089\u308c\u305f\uff09tax\uff08\u7a0e\u91d1\uff09liabilities\uff08\u8ca0\u50b5\uff09\u3068\u3001\u65e5\u672c\u8a9e\u3068\u540c\u3058\u8a9e\u9806\u3067\u3059\u3002\u7a0e\u91d1\u306e\u5f8c\u6255\u3044\u306b\u76f8\u5f53\u3057\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u52a0\u7b97\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
15. \uff08Shareholders\u2019\uff09Equity\u2026\u2026\uff08\u682a\u4e3b\uff09\u8cc7\u672c
\n\u682a\u4e3b\u306f\u8907\u6570\u3044\u308b\u306e\u3067\u3001shareholders\u306es\u3092\u5fd8\u308c\u305a\u306b\u3002Stockholders\u3067\u3082OK\u3002<\/p>\n
\n
<\/p>\n
16. Common share \/ Common stock \/ Share capital\u2026\u2026\u8cc7\u672c\u91d1
\nCommon\u304c\u4ed8\u3051\u3070\u666e\u901a\u682a\u5f0f\u3002\u512a\u5148\u682a\u306a\u3089Preferred stock\u3002<\/p>\n
\n
<\/p>\n
17. Additional paid-in capital \/ Capital reserves\u2026\u2026\u8cc7\u672c\u5270\u4f59\u91d1
\nAdditional\uff08\u8ffd\u52a0\u306e\uff09paid-in\uff08\u6255\u3044\u8fbc\u307e\u308c\u305f\uff09capital\uff08\u8cc7\u672c\uff09\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
18. Treasury shares\u2026\u2026\u81ea\u5df1\u682a\u5f0f
\n\u65e5\u672c\u8a9e\u3067\u81ea\u5df1\u682a\u5f0f\u306e\u3053\u3068\u3092\u91d1\u5eab\u682a\u3068\u8868\u73fe\u3057\u307e\u3059\u304c\u3001\u82f1\u8a9e\u3067\u3082Treasury\uff08\u5b9d\u5eab\uff09\u306eShares\uff08\u682a\u5f0f\uff09\u3068\u547c\u3076\u306e\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
19. Retained earnings\u2026\u2026\u5229\u76ca\u5270\u4f59\u91d1
\n\u65e5\u672c\u8a9e\u3067\u306f\u610f\u5473\u304c\u3064\u304b\u307f\u306b\u304f\u3044\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3082\u3001\u82f1\u8a9e\u3067\u306f\u3001Retain\uff08\u4fdd\u6301\uff09\u3055\u308c\u305fEarnings\uff08\u5229\u76ca\uff09\u3068\u305d\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n
\n
<\/p>\n
20. Accumulated other comprehensive income\u2026\u2026\u7d2f\u7a4d\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca
\nComprehensive\u306f\u300c\u5305\u62ec\u7684\u306a\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\u7565\u3057\u3066OCI\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u91d1\u878d\u8cc7\u7523\u306e\u8a55\u4fa1\u5dee\u984d\u3084\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306a\u3069\u3001PL\u306b\u306f\u5f71\u97ff\u3057\u306a\u3044\u304c\u8cc7\u672c\u3092\u5897\u6e1b\u3055\u305b\u308b\u9805\u76ee\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n
\n
<\/p>\n
21. Non-controlling interests\u2026\u2026\u975e\u652f\u914d\u6301\u5206
\nControlling\u3057\u3066\u3044\u306a\u3044Interests\uff08\u6301\u5206\uff09\u3001\u3064\u307e\u308a100\uff05\u306e\u8b70\u6c7a\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5b50\u4f1a\u793e\u306e\u6b8b\u308a\u306e\u682a\u4e3b\uff08\u975e\u652f\u914d\u6301\u5206\uff09\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
\u6d77\u5916M\uff06A\u304c\u5897\u3048\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u6bd4\u7387\u304c\u6025\u4e0a\u6607\u3057\u3066\u3044\u308b\u6628\u4eca\u3002\u300c\u82f1\u8a9e\u306e\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u30b9\u30ad\u30eb\u300d\u306e\u5fc5\u8981\u6027\u304c\u3053\u308c\u307e\u3067\u3068\u6bd4\u3079\u3066\u306f\u308b\u304b\u306b\u4e0a\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305f\u3060\u3067\u3055\u3048\u96e3\u3057\u305d\u3046\u306a\u4f1a\u8a08\u7528\u8a9e\u3092\u82f1\u8a9e\u3067\u8aad\u3080\u306a\u3093\u3066\u3068\u3093\u3067\u3082\u306a\u3044\u3001\u3068\u601d\u3046\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a<\/p>\n","protected":false},"author":2,"featured_media":2728772,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[674789],"tags":[601351,784990,89874,30355,70245,51524,15878,72702,723,814458],"class_list":{"0":"post-2728771","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-united-states","8":"tag-bs","9":"tag-united-states-of-america","10":"tag-us","11":"tag-usa","12":"tag-70245","13":"tag-51524","14":"tag-15878","15":"tag-72702","16":"tag-723","17":"tag-814458"},"share_on_mastodon":{"url":"https:\/\/wakoka.com\/@news\/115782789754925518","error":""},"_links":{"self":[{"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/posts\/2728771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/comments?post=2728771"}],"version-history":[{"count":0,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/posts\/2728771\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/media\/2728772"}],"wp:attachment":[{"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/media?parent=2728771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/categories?post=2728771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.wacoca.com\/news\/wp-json\/wp\/v2\/tags?post=2728771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}