貸借対照表とは何か So, What is a balance sheet?
貸借対照表は、財務三表の一つで、企業がある一定期間の財務の健全性、状況を報告するための財務諸表です。A balance sheet is one of the three main financial statements a business creates to report its financial health or position at a paticular date.
企業がある一定期間の貸し借り状況がわかります。
It is like a snapshot you take to show what your company owes and what it owns as a specific month, quatrer, or year.
貸借対照表はビジネスの要約である
A balance sheet summarizes the business:
- Assets (What it owns). 資産（何を保有しているか）
- Liabilities(What it owes). 負債（何を借りているか）
- Shareholders ( owners) equity. （What money is left for the owners)
純資産(返済が不要な資金）
資産の合計額と負債と純資産の合計額は必ず一致します。
It means to show the accounting equation (Assets=Liabilities+shareholders equitiy)in balance, as at a specific date. This basically means that a company's assets are supposed to be equal to shareholders equity plus the company's liabilities. The two sides of the equation must balance.
資産 Assets
資産とは現金、売掛金、商品、建物、車、備品などがあります。
資産は企業に資金をもたらすものが記載されますが、資金回収期間が長い期間に及ぶか否かによって、流動資産と固定資産の２つに分類されB/Sに記載されます
流動資産 1年以内に現金化される予定のあるものや、現金の代わりになるもの
Current Assets reffer to the type of assets that can be converted into cash within a one year calender period.
- Cash 現金
- Short term deposit 短期性預金
- Cash equivalents 短期金融商品
- Stock 株
- Marketable securities 有価証券
- Prepaid expenses 前払費用
- Bonds 社債
- Inventory 在庫
- Account receivable 売掛金
- Notes receivalbe 受取手形
固定資産 流動資産以外の資産（土地、建物、敷金など）
Non-Current Assets / Fixed assets/ Long-term assets
Such types of assets are not easy to convert into cash.
- Land 土地
- Building 建物
- Machinery 設備
- Office equipment オフィス設備
- Vehicles 車両
- Other assets; non-tangible assets such as trademarks, patents, intellectual propety, 商標、特許、知的財産
負債 Liabilities
負債は企業が返済しなければいけない債務です。負債は、短期、長期に分けられます。短期は、流動負債。長期は、固定負債となります。流動負債は1年以内に返済しなければならないものです。固定負債は1年以上返済不要の負債です。
A liability is a financial obligation that has not yet been completed or paid for. Liabilities are often classified into short-term liabilities and long-term liabilities.
Short-term liabilities are also refferd to as current liabilities. They are the type of liabilities that are expected to be concluded within 12 month.
Non-current liabilities are concluded after 12 month.
流動負債
Current liabilities
- Wages owing 未払賃金
- Salaries owing 未払給料
- Accounts payabel 買掛金
- Sales tax payable 未払消費税
- Interest payable 支払利息
- Income tax payable 未払法人税
- Notes payable 支払手形
- Dept payable 未払債務
- Lawsuits payable 訴訟費用
- Benefits payable 給付金
- Insurance payable 保険料
- lease agreement リース費用
固定負債
Non-current liabilities
- Mortgage payable
- Long term debt 長期借入金
- Dept on Machinery
純資産 Shareholders Equity
純資産は、負債と違って「返済が不要な資金」のこと。経営者が会社を作るときに入れたお金である資本金や、利益の積み重ねである利益余剰金が記載されます。これらを株主資本と呼びます。
The shareholders' equity is also refferred to as stockholders' equity, owners/ equity, net worth, or book value. It is the amount of cash that will be left after a company sells all its assets and pays off its. The money left over belongs to the shareholders and owners of the company.
- The initial investment (capital) 初期投資、資本
- Public or private Stock 株
- Retained Earnings 利益余剰金
