{"id":56495,"date":"2021-12-17T10:35:21","date_gmt":"2021-12-17T01:35:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=56495"},"modified":"2026-01-08T11:09:28","modified_gmt":"2026-01-08T02:09:28","slug":"%e4%bc%9a%e8%a8%88%e8%8b%b1%e8%aa%9e%e3%81%ab%e3%81%af%e3%82%82%e3%81%86%e8%bf%b7%e3%82%8f%e3%81%aa%e3%81%84%ef%bc%81%e9%a0%bb%e5%87%ba%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae132%e9%81%b8%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/56495\/","title":{"rendered":"\u4f1a\u8a08\u82f1\u8a9e\u306b\u306f\u3082\u3046\u8ff7\u308f\u306a\u3044\uff01\u983b\u51fa\u52d8\u5b9a\u79d1\u76ee132\u9078\uff01"},"content":{"rendered":"

\u4f1a\u8a08\u82f1\u8a9e\u304c\u5206\u304b\u3089\u306a\u304f\u3066\u56f0\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f\u4f1a\u8a08\u306f\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5171\u901a\u8a00\u8a9e\u3068\u8a00\u308f\u308c\u307e\u3059\u3002\u78ba\u304b\u306b\u3001\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb\u306f\u4e16\u754c\u5171\u901a\u306e\u3082\u306e\u304c\u591a\u3044\u3068\u8a00\u3048\u307e\u3059\u304c\u3001\u300c\u8868\u793a\u300d\u3068\u3044\u3046\u90e8\u5206\u3067\u306f\u65e5\u672c\u8a9e\u3068\u82f1\u8a9e\u3067\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

\u4f1a\u8a08\u3092\u672c\u5f53\u306b\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5171\u901a\u8a00\u8a9e\u3068\u3057\u3066\u4f7f\u3048\u308b\u3088\u3046\u3001\u983b\u51fa\u52d8\u5b9a\u79d1\u76ee<\/a>\u304c\u82f1\u8a9e\u3067\u3069\u306e\u3088\u3046\u306b\u8868\u8a18\u3055\u308c\u308b\u306e\u304b<\/strong>\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\uff01<\/p>\n

<\/div>

\u8cb8\u501f\u5bfe\u7167\u8868\uff08Balance Sheets\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h2>\n

\u8cc7\u7523\uff08Assets\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u6d41\u52d5\u8cc7\u7523\uff1aCurrent assets<\/h4>\n

\u73fe\u91d1\uff1aCash
\n\u5c0f\u53e3\u73fe\u91d1<\/a>\uff1aPetty cash
\n\u5f53\u5ea7\u9810\u91d1\uff1aChecking accounts
\n\u666e\u901a\u9810\u91d1\uff1aSavings accounts
\n\u5b9a\u671f\u9810\u91d1\uff1aTime deposits
\n\u53d7\u53d6\u624b\u5f62<\/a>\uff1aTrade notes receivable
\n\u58f2\u639b\u91d1<\/a>\uff1aTrade accounts receivable
\n\uff08\u8cb8\u5012\u5f15\u5f53\u91d1<\/a>\uff09\uff1aAllowance for doubtful accounts
\n\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/a>\uff1aTrading securities
\n\u5546\u54c1\uff1aMerchandise
\n\u539f\u6750\u6599\uff1aRaw materials
\n\u4ed5\u639b\u54c1<\/a>\uff1aWork in process
\n\u88fd\u54c1\uff1aFinished goods
\n\u8cb8\u4ed8\u91d1\uff1aLoans receivable
\n\u672a\u53ce\u5229\u606f\uff1aInterest receivable
\n\u672a\u53ce\u914d\u5f53\u91d1\uff1aDividends receivable
\n\u524d\u6255\u8cbb\u7528<\/a>\uff1aPrepaid Expenses
\n\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a>\uff1aDeferred tax assets<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\uff1aNon-current assets<\/h4>\n

\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\uff1aProperty, plant and equipment<\/b><\/span>
\n\u5efa\u7269\uff1aBuildings
\n\u69cb\u7bc9\u7269\uff1aStructures
\n\u6a5f\u68b0\u88c5\u7f6e\uff1aMachinery and equipment
\n\u904b\u642c\u5177\uff1aVehicles
\n\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u7d2f\u8a08\u984d\uff09\uff1aAccumulated depreciation
\n\u571f\u5730\uff1aLand
\n\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/a>\uff1aConstruction in progress<\/p>\n

\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\uff1aIntangible assets<\/b><\/span>
\n\u306e\u308c\u3093\uff1aGoodwill
\n\u7279\u8a31\u6a29\uff1aPatents
\n\u8457\u4f5c\u6a29\uff1aCopyrights
\n\u5546\u53f7\u5546\u6a19\u6a29\uff1aTrade marks and trade names<\/p>\n

\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff1aInvestments and other assets<\/b><\/span>
\n\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\uff1aInvestment securities
\n\u6577\u91d1\uff1aLease deposits<\/p>\n

\u7e70\u5ef6\u8cc7\u7523<\/h4>\n

\u5275\u7acb\u8cbb<\/a>\uff1aOrganization costs
\n\u958b\u696d\u8cbb<\/a>\uff1aStart-up costs<\/p>\n

\u8ca0\u50b5\uff08Liabilities\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u6d41\u52d5\u8ca0\u50b5\uff1aCurrent liabilities<\/h4>\n

\u652f\u6255\u624b\u5f62<\/a>\uff1aNotes
\n\u8cb7\u639b\u91d1<\/a>\uff1aAccounts payable, trade
\n\u77ed\u671f\u501f\u5165\u91d1<\/a>\uff1aShort-term loans payable and long-term debt with current maturities
\n\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30fb\u30da\u30fc\u30d1\u30fc\uff1aCommercial paper
\n1\u5e74\u5185\u511f\u9084\u4e88\u5b9a\u306e\u793e\u50b5\uff1aBonds due within one year
\n\u672a\u6255\u6cd5\u4eba\u7a0e<\/a>\u7b49\uff1aIncome taxes payable
\n\u8cde\u4e0e\u5f15\u5f53\u91d1<\/a>\uff1aAllowance for employees\u2019 bonuses
\n\u5f79\u54e1\u8cde\u4e0e<\/a>\u5f15\u5f53\u91d1\uff1aAllowance for bonuses for directors and company auditors
\n\u672a\u6255\u8cbb\u7528<\/a>\uff1aAccrued expenses
\n\u524d\u53d7\u91d1<\/a>\uff1aAdvances by customers
\n\u524d\u53d7\u53ce\u76ca<\/a>\uff1aDeferred revenues
\n\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff1aDeferred tax liabilities<\/p>\n

\u56fa\u5b9a\u8ca0\u50b5\uff1aNot current liabilities<\/h4>\n

\u793e\u50b5\uff1aBonds
\n\u9577\u671f\u501f\u5165\u91d1<\/a>\uff1aLong-term debt
\n\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5(\u56fa\u5b9a)\uff1aDeferred tax liabilities
\n\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/a>\uff1aEmployees\u2019 pension and retirement benefits
\n\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\uff1aRetirement benefits for directors and company auditors
\n\u53d7\u5165\u4fdd\u8a3c\u91d1\uff1aDeposits received<\/p>\n

\u7d14\u8cc7\u7523\uff08Net assets\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u682a\u4e3b\u8cc7\u672c\uff1aShareholders\u2019 equity<\/h4>\n

\u8cc7\u672c\u91d1<\/a>\uff1aCapital stock<\/b><\/span><\/p>\n

\u8cc7\u672c\u5270\u4f59\u91d1<\/a>\uff1aCapital surplus<\/b><\/span>
\n\u8cc7\u672c\u6e96\u5099\u91d1<\/a>\uff1aCapital reserve<\/p>\n

\u5229\u76ca\u5270\u4f59\u91d1<\/a>\uff1aRetained earnings<\/b><\/span><\/p>\n

\u5229\u76ca\u6e96\u5099\u91d1\uff1aLegal reserve of retained earnings<\/p>\n

\u81ea\u5df1\u682a\u5f0f<\/a>\uff1aTreasury stock, at cost<\/b><\/span><\/p>\n

\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff1aValuation, translation adjustments and others<\/h4>\n

\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff1aNet unrealized gains on securities
\n\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\uff1aDeferred gains or losses on hedges
\n\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1\uff1aLand revaluation difference
\n\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a<\/a>\uff1aForeign currency translation adjustments<\/p>\n

\u65b0\u682a\u4e88\u7d04\u6a29\uff1aSubscription rights to shares<\/h4>\n

\u5c11\u6570\u682a\u4e3b\u6301\u5206\uff1aMinority interests<\/h4>\n

\u640d\u76ca\u8a08\u7b97\u66f8\uff08Profit and loss statement\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h2>\n

\u58f2\u4e0a\u9ad8\uff08Sales\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u58f2\u4e0a\u9ad8\uff1aSales
\n\u58f2\u4e0a\u5024\u5f15\u30fb\u8fd4\u54c1\uff1aSale returns and allowances
\n\u58f2\u4e0a\u5272\u5f15<\/a>\uff1aSale discounts<\/p>\n

\u58f2\u4e0a\u539f\u4fa1\uff08Cost of Sales\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u4ed5\u5165\uff1aPurchases
\n\u4ed5\u5165\u5024\u5f15\u30fb\u8fd4\u54c1\uff1aPurchases returns and allowances
\n\u4ed5\u5165\u5272\u5f15<\/a>\uff1aPurchases discounts
\n\u58f2\u4e0a\u7dcf\u5229\u76ca<\/a>\uff1aGross profit<\/p>\n

\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08Selling, general and administrative expenses\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u7d66\u6599\uff1aSalaries expense
\n\u8cc3\u91d1\uff1aWages expense
\n\u8cde\u4e0e\uff1aSeasonal bonuses
\n\u9000\u8077\u7d66\u4e0e\uff1aEmployee retirement allowance
\n\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a>\uff1aPayroll taxes expense
\n\u7814\u4fee\u8cbb\uff1aTraining expense
\n\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/a>\uff1aAdvertising expense
\n\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/a>\uff1aTraveling expense
\n\u4ea4\u969b\u8cbb<\/a>\uff1aEntertainment expense
\n\u90f5\u9001\u8cbb\uff1aPostage expense
\n\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\uff1aUtilities expense
\n\u4fee\u7e55\u8cbb<\/a>\uff1aRepairs expense
\n\u4e8b\u52d9\u7528\u54c1\u8cbb<\/a>\uff1aStationery expense
\n\u4fdd\u967a\u6599\uff1aInsurance expense
\n\u56f3\u66f8\u8cbb\uff1aLibrary expense
\n\u4f1a\u8cbb\uff1aMembership expense
\n\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1aDepreciation expense
\n\u5bc4\u9644\u91d1Donations expense
\n\u8ca9\u58f2\u4fc3\u9032\u8cbb\uff1aPromotional expense
\n\u8cb8\u5012\u640d\u5931<\/a>\uff1aBad debt expense
\n\u55b6\u696d\u5229\u76ca<\/a>\uff1aOperating income<\/p>\n

\u55b6\u696d\u5916\u53ce\u76ca\uff08Non-operating income\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u53d7\u53d6\u5229\u606f<\/a>\uff1aInterest income
\n\u53d7\u53d6\u914d\u5f53\u91d1<\/a>\uff1aDividend income
\n\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca<\/a>\uff1aGain on sale of securities
\n\u6301\u5206\u6cd5\u306b\u3088\u308b\u6295\u8cc7\u5229\u76ca\uff1aEquity in earnings of affiliates
\n\u70ba\u66ff\u5dee\u76ca\uff1aNet foreign currency translation gain<\/p>\n

\u55b6\u696d\u5916\u8cbb\u7528\uff08Non-operating expenses\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u652f\u6255\u5229\u606f<\/a>\uff1aInterest expense
\n\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u640d<\/a>\uff1aLoss on sale of securities
\n\u6301\u5206\u6cd5\u306b\u3088\u308b\u6295\u8cc7\u640d\u5931\uff1aEquity in losses of affiliates
\n\u96d1\u640d\u5931\uff1aMiscellaneous loss
\n\u7d4c\u5e38\u5229\u76ca<\/a>\uff1aOrdinary income<\/p>\n

\u7279\u5225\u5229\u76ca\uff08Special income\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/a>\uff1aGain on sale of property, plant and equipment and intangible assets
\n\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\uff1aGain on sale of investment securities
\n\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\uff1aGain on sale of shares of subsidiaries and affiliates<\/p>\n

\u7279\u5225\u640d\u5931\uff08Special expenses\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d<\/a>\uff1aLoss on disposal of property, plant and equipment and intangible assets
\n\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d:Loss on sale of property, plant and equipment and intangible assets
\n\u6e1b\u640d\u640d\u5931\uff1aLoss on impairment
\n\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\uff1aLoss on devaluation of investment securities
\n\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u640d\uff1aLoss on sale of investment securities<\/p>\n

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

\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\uff1f\u6700\u521d\u306f\u6238\u60d1\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6163\u308c\u3066\u304f\u308b\u3068\u82f1\u6587\u8ca1\u52d9\u8af8\u8868<\/a>\u3082\u697d\u306b\u8aad\u307f\u3053\u306a\u305b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3088\u3002\u3053\u306e\u6a5f\u4f1a\u306b\u662f\u975e\u4f1a\u8a08\u82f1\u8a9e\u3092\u30de\u30b9\u30bf\u30fc\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n

\u95a2\u9023\u8a18\u4e8b<\/h3>\n

\u30fb\u4e8b\u696d\u4e3b\u8cb8\u3068\u4e8b\u696d\u4e3b\u501f\u306e\u9055\u3044\u3068\u306f\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u89e3\u8aac<\/a>
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