【財務スキル】貸借対照表を理解してみる

こんにちは！仕事塾の塾長、高村です📚

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今日は18時からの授業でも実施する『財務スキル（B/S編）』の予習コラムです。

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貸借対照表とは？

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貸借対照表とは、事業を行うために「何にお金を投資したのか」、

また「どうやってお金を集めたのか」をまとめた表のことです。

この「何にお金を投資したのか」は、「資金の運用方法」とも言い換えられます。

また、「どうやってお金を集めたのか」は、「資金の調達方法」と言い換えられます。

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この図にある通り、

『右から左にかけてお金をどうやって集めて使ったのかがわかる』

というものになります。

負債と資産に分けて見ていきましょう。

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負債を分解する

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『負債』とは、お金を集める手法の中でも

後々に返さないといけないお金のことです。

その返済期限の長短で『流動負債』か『固定負債』に分類されます。

流動負債は1年以内もしくは正常な営業循環内に支払いが必要な負債です。

例えば、買掛金や支払手形、未払金や短期借入金などがあります。

固定負債は1年以内に支払いが必要でない負債です。

例えば、長期借入金や社債などがあります。

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資産を分解する

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『資産』とは、集めたお金をどう運用して現金を増やしていくかを表します。

現金になるスピードが速いものを『流動資産』、

遅いものを『固定資産』と言います。

流動資産は1年以内に現金化する予定の資産です。

例えば、現金や預金のほか、受取手形、売掛金、有価証券、棚卸資産などがあります。

固定資産は1年以内に現金化する予定のない資産です。

例えば、固定資産には、土地や建物、車両運搬具や工具器具備品、投資有価証券などがあります。

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まとめ

━━━━━━━━━━━━━

ここまでで『負債』と『資産』にそれぞれ

スピード（1年以内）に返済できるかどうか、現金化できるかどうかで

流動or固定となることがわかりました。

まとめるとB/Sは下記のようになります。

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今日の授業では具体的な事例や問題を用いて

よりB/Sを詳しく解説していきますので、

18時からの授業にはご参加いただけたら嬉しいです！

では！