{"id":200947,"date":"2016-10-15T00:00:00","date_gmt":"2016-10-14T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/487\/"},"modified":"2019-08-08T00:00:00","modified_gmt":"2019-08-08T00:00:00","slug":"487","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/487\/","title":{"rendered":"\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u89e3\u8aac\u3010BS\u7de8\u3011"},"content":{"rendered":"

\u4f1a\u793e\u306e\u4f1a\u8a08\u306f\u8907\u5f0f\u7c3f\u8a18\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u8a18\u8ff0\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u4f5c\u3089\u308c\u308b\u6c7a\u7b97\u66f8\u306f\u4e3b\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\uff08Balance Sheet\u3001\u4ee5\u4e0bBS\uff09\u3001\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\uff08Profit and Loss Statement\u3001\u4ee5\u4e0bPL\uff09\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\uff08Cash Flow Statement\u3001\u4ee5\u4e0bCF\uff09\u306e3\u3064\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u3046\u3061BS\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3010\u95a2\u9023\u8a18\u4e8b\u3011\uff1a \u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010CF\u7de8\u3011<\/a><\/div>\n
\u3010\u95a2\u9023\u8a18\u4e8b\u3011\uff1a \u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010PL\u7de8\u3011<\/a><\/div>\n

BS\u3068\u306f<\/h2>\n

BS\u3068\u306f\u30011\u5e74\u9593\u306e\u671f\u672b\u65e5\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3051\u308b\u8ca1\u653f\u72b6\u6cc1\u3092\u8a18\u8ff0\u3057\u305f\u3082\u306e\u3067\u3001\u5de6\u5074\u306b\u30d7\u30e9\u30b9\u306e\u8cc7\u7523\uff08\u8cc7\u7523\uff09\u3001\u53f3\u5074\u306b\u30de\u30a4\u30ca\u30b9\u306e\u8cc7\u7523\uff08\u8ca0\u50b5\uff09\u3068\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u6c7a\u7b97\u66f8\u3067\u3059\u30021\u5e74\u9593\u3067\u7de0\u3081\u5207\u3063\u3066\u4f5c\u3089\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u30011\u5e74\u9593\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u6642\u7cfb\u5217\u306b\u6cbf\u3063\u3066\u8a18\u8ff0\u3055\u308c\u308bCF\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u3082\u306e\u3067\u3059\u3002
\n\u3067\u306fBS\u306b\u542b\u307e\u308c\u308b\u79d1\u76ee\u3068\u305d\u306e\u69cb\u9020\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u88681\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u88681\u3000BS\u306e\u5927\u304d\u306a\u79d1\u76ee\u3068\u69cb\u9020<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u5927\u79d1\u76ee<\/th>\n\u4e2d\u79d1\u76ee<\/th>\n\u5c0f\u79d1\u76ee<\/th>\n\u5927\u79d1\u76ee<\/th>\n\u4e2d\u79d1\u76ee<\/th>\n\u5c0f\u79d1\u76ee<\/th>\n<\/tr>\n
\u8cc7\u7523<\/span><\/td>\n\u6d41\u52d5\u8cc7\u7523<\/span><\/td>\n\u73fe\u91d1\u53ca\u3073\u9810\u91d1<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n\u6d41\u52d5\u8ca0\u50b5<\/span><\/td>\n\u652f\u6255\u624b\u5f62\u53ca\u3073\u8cb7\u639b\u91d1<\/span><\/td>\n<\/tr>\n
\u53d7\u53d6\u624b\u5f62\u53ca\u3073\u58f2\u639b\u91d1<\/span><\/td>\n <\/td>\n\u77ed\u671f\u501f\u5165\u91d1<\/span><\/td>\n<\/tr>\n
\u6709\u4fa1\u8a3c\u5238<\/span><\/td>\n\u56fa\u5b9a\u8ca0\u50b5<\/span><\/td>\n\u9577\u671f\u501f\u5165\u91d1<\/span><\/td>\n<\/tr>\n
\u305f\u306a\u5378\u8cc7\u7523<\/span><\/td>\n <\/td>\n\u5f15\u5f53\u91d1<\/span><\/td>\n<\/tr>\n
\u305d\u306e\u4ed6<\/span><\/td>\n\u8ca0\u50b5\u5408\u8a08<\/span><\/td>\n<\/tr>\n
\u56fa\u5b9a\u8cc7\u7523<\/span><\/td>\n <\/td>\n\u7d14\u8cc7\u7523<\/span><\/td>\n\u682a\u4e3b\u8cc7\u672c<\/span><\/td>\n <\/td>\n<\/tr>\n
\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/span><\/td>\n\u5efa\u7269\u7b49<\/span><\/td>\n\u8cc7\u672c\u91d1<\/span><\/td>\n <\/td>\n<\/tr>\n
\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/span><\/td>\n\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49<\/span><\/td>\n\u5229\u76ca\u5270\u4f59\u91d1<\/span><\/td>\n\u5229\u76ca\u6e96\u5099\u91d1\u7b49<\/span><\/td>\n<\/tr>\n
\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/span><\/td>\n\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u7b49<\/span><\/td>\n\u7d14\u8cc7\u7523\u5408\u8a08<\/span><\/td>\n<\/tr>\n
\u8cc7\u7523\u5408\u8a08<\/span><\/td>\n\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u5408\u8a08<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5927\u79d1\u76ee\u3068\u547c\u3070\u308c\u308b\u306e\u304c\u300c\u8cc7\u7523\u300d\u3068\u300c\u8ca0\u50b5\u300d\u3001\u300c\u7d14\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u305d\u306e\u4e0b\u306b\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u3084\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306a\u3069\u306e\u4e2d\u79d1\u76ee\u3068\u3044\u304f\u3064\u3082\u306e\u5c0f\u79d1\u76ee\u304c\u63a7\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8868\u3067\u306f\u5c0f\u79d1\u76ee\u306f\u4e00\u90e8\u3057\u304b\u8868\u793a\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u305f\u304f\u3055\u3093\u3042\u308b\u5c0f\u79d1\u76ee\u306f\u3069\u308c\u3082\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u6700\u7d42\u7684\u306b\u306f\u3059\u3079\u3066\u306e\u610f\u5473\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u304c\u7406\u60f3\u7684\u3067\u3059\u3002<\/p>\n

BS\u306e\u8aad\u307f\u65b9\u89e3\u8aac<\/h2>\n

BS\u306f\u69cb\u9020\u4e0a\u4f55\u304c\u3069\u3053\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u4e00\u898b\u3059\u308b\u3068\u5206\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u304c\u3001\u5927\u304d\u306a\u8996\u70b9\u3067\u5de6\u5074\u3068\u53f3\u5074\u306e\u6bd4\u8f03\u3068\u8003\u3048\u308b\u3068\u8aad\u307f\u65b9\u306f\u4ee5\u4e0b\u306e3\u7a2e\u985e\u304c\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

\u300c\u501f\u65b9\u300d\u3068\u300c\u8cb8\u65b9\u300d<\/h3>\n

1\u3064\u76ee\u306f\u3001\u30b7\u30f3\u30d7\u30eb\u306b\u300c\u501f\u65b9\u300d\u3068\u300c\u8cb8\u65b9\u300d\u306e\u6bd4\u8f03\u3068\u3044\u3046\u89b3\u70b9\u3067\u8aad\u3080\u65b9\u6cd5\u3067\u3059\u3002
\n\u3053\u306e\u89b3\u70b9\u3067\u306f\u3001\u300c\u501f\u65b9\uff1d\u8cc7\u7523\u300d\u3001\u300c\u8cb8\u65b9\uff1d\u8ca0\u50b5\uff0b\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09\u300d\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u88682\u3067\u793a\u3057\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u501f\u65b9\u304c\u5de6\u5074\u3001\u8cb8\u65b9\u304c\u53f3\u5074\u306b\u4f4d\u7f6e\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002BS\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304b\u3089\u3082\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u3053\u308c\u304cBS\u306e\u672c\u6765\u306e\u8868\u8a18\u306e\u610f\u5473\u3068\u3044\u3048\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u6700\u3082\u7aef\u7684\u306b\u793a\u3057\u305f\u79d1\u76ee\u3067\u3042\u308a\u3001\u7d4c\u55b6\u304c\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u308c\u3070\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09\u304c\u6b8b\u308b\u5f62\u306b\u306a\u308a\u3001\u9006\u306b\u8ca0\u50b5\u304c\u8cc7\u7523\u3092\u4e0a\u56de\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u300c\u50b5\u52d9\u8d85\u904e\u300d\u3068\u547c\u3070\u308c\u308b\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u88682\u3000\u501f\u65b9\u3068\u8cb8\u65b9\u3068\u3057\u3066\u306e\u8aad\u307f\u65b9<\/div>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cc7\u7523<\/td>\n\u8cb8\u65b9<\/td>\n\u8ca0\u50b5<\/td>\n<\/tr>\n
\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u300c\u5143\u624b\u300d\u3068\u300c\u4f7f\u3044\u9053\u300d<\/h3>\n

2\u3064\u76ee\u306e\u8aad\u307f\u65b9\u306f\u3001\u304a\u91d1\u3092\u3069\u3053\u304b\u3089\u878d\u901a\u3057\u3066\u304d\u305f\u304b\u3092\u610f\u5473\u3059\u308b\u300c\u5143\u624b\u300d\u3068\u3001\u305d\u308c\u3092\u3069\u306e\u3088\u3046\u306b\u4f7f\u3063\u305f\u304b\u306e\u300c\u4f7f\u3044\u9053\u300d\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u898b\u65b9\u3067\u3059\u3002BS\u306e\u53f3\u5074\u306b\u306f\u5143\u624b\u304c\u793a\u3055\u308c\u3001\u4ed6\u4eba\u304b\u3089\u501f\u308a\u3066\u304d\u305f\u300c\u4ed6\u4eba\u8cc7\u672c\u300d\u3068\u81ea\u5206\u305f\u3061\u3067\u51fa\u8cc7\u3057\u305f\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u304c\u5408\u308f\u3055\u308b\u3053\u3068\u3067\u5143\u624b\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001BS\u306e\u5de6\u5074\u306b\u793a\u3055\u308c\u308b\u4f7f\u3044\u9053\u306b\u3064\u3044\u3066\u306f\u3001\u8cfc\u5165\u3057\u305f\u3082\u306e\u304c\u300c\u5efa\u7269\u300d\u304b\u300c\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u300d\u304b\u3001\u306a\u3069\u3068\u5206\u985e\u3055\u308c\u305f\u3046\u3048\u3067\u6d41\u52d5\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u4e0b\u306e\u5c0f\u79d1\u76ee\u3068\u3057\u3066\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u4f7f\u3044\u9053<\/td>\n\u8cc7\u7523<\/td>\n\u5143\u624b<\/td>\n\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09<\/td>\n<\/tr>\n
\u81ea\u5df1\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u300c\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u300d\u3068\u300c\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u300d<\/h3>\n

3\u3064\u76ee\u306e\u898b\u65b9\u306f\u671f\u672b\u65e5\u306e\u300c\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u300d\u3068\u300c\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u300d\u3092\u8868\u3059\u3068\u3044\u3046\u3082\u306e\u3067\u3001\u8cc7\u7523\u3092\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3001\u8ca0\u50b5\u3092\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3068\u3057\u3066\u307f\u308b\u65b9\u6cd5\u3067\u3059\u3002\u30d7\u30e9\u30b9\u3068\u30de\u30a4\u30ca\u30b9\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5dee\u984d\u3092\u793a\u3059\u7d14\u8cc7\u7523\u306e\u610f\u5473\u5408\u3044\u304c\u3088\u308a\u5206\u304b\u308a\u3084\u3059\u3044\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u88684\u3000\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u3068\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3068\u3057\u3066\u306e\u8aad\u307f\u65b9<\/div>\n\n\n\n\n
\u30d7\u30e9\u30b9\u306e\u8ca1\u7523<\/span><\/td>\n\u8cc7\u7523<\/td>\n\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523<\/span><\/td>\n\u8ca0\u50b5<\/td>\n<\/tr>\n
\u4e21\u8005\u306e\u5dee\u984d<\/span><\/td>\n\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

BS\u306e\u91cd\u8981\u306a\u79d1\u76ee<\/h2>\n

BS\u306b\u306f\u69d8\u3005\u306a\u79d1\u76ee\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u76ee\u898b\u305f\u6642\u306b\u3069\u306e\u79d1\u76ee\u304c\u91cd\u8981\u306a\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u306f\u3059\u3079\u3066\u306e\u79d1\u76ee\u306e\u610f\u5473\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u521d\u3081\u306f\u6700\u4f4e\u9650\u4ee5\u4e0b\u306b\u793a\u30595\u3064\u306e\u79d1\u76ee\u306b\u3064\u3044\u3066\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u73fe\u91d1\u53ca\u3073\u9810\u91d1<\/h3>\n

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\u305f\u306a\u5378\u8cc7\u7523\uff08\u5728\u5eab\uff09<\/h3>\n

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\u501f\u5165\u91d1\uff08\u77ed\u671f\u3001\u9577\u671f\uff09<\/h3>\n

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\u7d14\u8cc7\u7523\u5408\u8a08<\/h3>\n

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\u7dcf\u8cc7\u7523<\/h3>\n

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\u307e\u3068\u3081<\/h2>\n

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