point to be notedとは 意味・読み方・使い方

It should be noted that, with regard to this point, management should assess whether a system to summarize, excerpt, break down, or use the information presented in financial statements appropriately is designed and operated.発音を聞く 例文帳に追加

なお、この点に係る経営者の評価は、財務諸表に記載された内容が適切に要約、抜粋、分解又は利用される体制が整備及び運用されているかについてのものであることに留意する。 - 金融庁

It should be noted that, with regard to this point, the management's assessment is undertaken with consideration for the significance of the impact these factors may have on the significant judgments in preparing financial statements, and that the assessment does not necessarily consider all of the information included in the disclosure information described above.発音を聞く 例文帳に追加

なお、この点に係る経営者の評価は、これらの事項が財務諸表作成における重要な判断に及ぼす影響の大きさを勘案して行われるものであり、必ずしも上記開示項目における記載内容の全てを対象とするものではないことに留意する。 - 金融庁

On this point, the 2003 White Paper on Small and Medium Enterprises in Japan (p. 97) noted the increase in people for whom starting up in business does not pay due to the aging of the labor force population. In practice, however, there appears to be a movement among middle-aged and older people to rationally forecast developments such as the revision of senioritybased wages, resulting in greater interest in entering business.38)例文帳に追加

この点について、中小企業白書（2003年版p97）では、労働力人口の高齢化から創業が引き合わない立場にいる者が増加することを指摘したが、実際には、中高齢者の間で賃金の年功性の見直しの動き等を合理的に予測して開業志向を実現する動きが見られる38。 - 経済産業省

As previously noted, the proportion of enterprises that have yet to choose suitable candidates is comparatively high among enterprises with excess debts, indicating that the two are somewhat related (Fig. 3-2-12). However, it is not only the financial status of an enterprise that causes a succession candidate not to be found, and many enterprises face no obstacles to continuing in business from a financial point of view.発音を聞く 例文帳に追加

先に述べたように、適当な候補者が決まっていない企業の割合は債務超過企業で比較的高く、一定の関係があることが分かるが（前掲第3-2-12図）、企業の財務状況のみが候補者の未決定に影響を与えるわけではなく、財務上は何ら経営の継続に問題がない企業も多い。 - 経済産業省

To validate this point, he quoted the vow of Hozo Bosatsu (Dharmakara Bodhisattva) from "Muryojukyo Bussetsu Muryojukyo" and he noted that the birth in the Pure Land can be realized by reciting Buddha's name, and he also referred to "Amida-kyo (Amida Sutra)," which describes how the various buddhas in the ten directions praised Amitabha Buddha who accomplished the vow and became a Buddha, and he concluded that other Miscellaneous Practices are unnecessary.発音を聞く 例文帳に追加

その根拠としては『無量寿経仏説無量寿経』にある法蔵菩薩の誓願を引用して、称名すると往生がかなうということを示し、またその誓願を果たして仏となった阿弥陀仏を十方の諸仏も讃歎しているとある『阿弥陀経』を示し、他の雑行は不要であるとしている。 - Wikipedia日英京都関連文書対訳コーパス

Concerning a plurality of images having respectively different points of view obtained by picking up with the image sensor 13 images formed by the individual MLs of the MLA 12, an arithmetic processing circuit 34 computes a parallax for each characteristic point being noted inside the respective images, and finds information on the depth of the object to be inspected from those parallaxes.例文帳に追加

演算処理回路３４は、MLA１２の各ＭＬの各々により結像された像を、撮像素子１３により撮像することで得られるそれぞれが異なる視点となる複数の画像において、それぞれの画像内の注目している特徴点ごとに視差を演算し、それらの視差から被検物の奥行きに関する情報を求める。 - 特許庁

It should be noted at this point that the term "self-employed" is generally used to refer to business proprietors who work for their own businesses rather than being employed by others. Considering its scope, however, sole proprietorships and business corporations do not occupy completely different statuses, and it is necessary to conceptualize and analyze "selfemployment" in such a way as to incorporate business corporations that do not in practice differ greatly from personal proprietorships in order to obtain a better understanding of self-employment.例文帳に追加

なお、ここで言う「自営業者」は、他人に雇われるのではなく自らの事業のために働く事業主という意味での一般的な用語であるが、その範囲を考えると、個人企業と法人企業とは全く異なる実態を持つ存在というわけではなく、自営業の実態をよりよく把握する上では個人企業と実態的に大差の無い法人企業層を取り入れた上で「自営業者」概念を構築し、分析対象とする必要がある。 - 経済産業省

It should be noted that internal controls that do not exist as of the period-end date following the change need not be assessed. It is efficient and effective to assess the operation of internal controls over the period-end financial reporting process in the early part of the fiscal period, using the prior period’s operation as a starting point (in that case, it is a precondition that if any significant change is made to internal control before the period-end date, appropriate additional measures are taken). This is because any deficiency in internal controls over the period-end financial reporting process must be remediated as early as possible in order to ensure the proper functioning of these processes during the period, and it is likely that assessment of the operating effectiveness of internal controls over the period-end financial reporting process will largely overlap the assessment of internal control in the Financial Statement Audit.発音を聞く 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的である。 - 金融庁