経理の豆知識「社債とは?」

経理の豆知識「社債とは?」

会社に入ってから、初めて「社債」につい知るという方も多いと思います。または、簿記検定、税理士試験、会計士試験などで社債を少し勉強しても実務処理となると勉強した知識だけではカバーできていない方もいるでしょう。社債は、全ての会社で発行しているわけではありません。経理担当者として社債について理解しておくと、急に会社で社債の話を出された時に対応できます。今後のためにと思って社債について勉強して置いて損はないでしょう。この記事では、社債について説明します。

社債とは

社債とは、新株発行や銀行借入などと同じように資金調達の手段のひとつです。
返済額・返済日、支払われる利息があらかじめ提示されています。
社債には、貸借対照表上で負債の部の社債となります。借入先は銀行だけでなく、一般の投資家からも可能です。社債を購入した側で考えると、会社に対しお金を貸したことになります。社債の発行には、「割引発行」「平価発行」「打歩発行」があります。
※割引発行・・・社債を額面よりも安く発行するとこ
※平価発行・・・社債を額面と同額で発行すること
※打歩発行・・・社債を額面より高く発行すること

社債以外の資金調達

企業の主な資金調達方法は、社債を除くと以下の2つです。
・新株発行には、貸借対照表上で純資産の部の資本金となり返済義務がありません。反面、利益を出し配当として投資家にリターンをしなければなりません。
・銀行借入は、貸借対照表上で負債の部の借入金(短期・長期)となります。借入先は銀行で、会社によって借り入れることのできる限度額(ファシリティー)が決まっています。

社債の種類

社債は大きく分けて5種類あります。

1.普通社債(SB)

普通社債(SB:Straight Bond)は、ストレートボンドと言いいます。満期が設定され、満期までの間に投資家に利息が支払われる社債を指します。

2.転換社債(CB)

転換社債(CB:Convertible Bond)は、コンバーチブルボンドと言います。なお、正式名称は転換社債型新株予約権付社債と言います。社債を発行している企業の株式に転換できるという特別な条件付きの社債を指します。

3.ワラント債

ワラント債は、社債と株式を一定の価格で購入できる権利が付帯された社債を指します。
「転換社債」は、社債を株式に転換するものに対し、ワラント債は通常の社債に加え、株式を購入するための資金が追加で必要になります。

4.劣後債

劣後債とは、社債を購入した投資家に対して、弁済順位が低い社債を指します。
つまり、会社が倒産するなどの事態となった場合に弁済順位が低いのため購入した社債金額の回収ができない可能性が高く、損失を被ってしまいます。しかし、その分利息が高く設定されています。

5.電力債

電力債は、電力会社が発行する債券です。電力会社が保有する資産が担保されています。

社債の会計処理(発行者)

発行した金額を社債として計上します。額面と差額がある場合、差額を満期までの間に償却原価法により額面にします。なお、償却原価法は、定額法にて説明します。
社債発行のための費用は、繰延資産とします。
例:額面1,000円、発行価額800円、5年満期、社債発行費用200円、発行日4月1日、利率2%の場合
※定額法
1.発行時(4月1日)
社債発行費200/現金預金200
現金預金800/社債800
2.毎決算時(3月31日)
社債利息20/現金預金20
社債利息40/社債40
※社債の貸借対照表金額を5年かけて額面にします。
償還までの5年間、決算時に毎回②の仕訳を行うことにより、低下額で発行した社債を額面にしていきます。
3.満期時
社債利息20/現金預金20
社債1,000/現金預金1,000

また、途中で社債を買い戻すことも可能です。途中で買い戻すことを途中償還といいます。途中償還する場合、会社の計上している社債の帳簿価額より高い価格での償還や、低い価格での償還があります。帳簿価額と買取額の差額を損益(社債償還損益)として計上します。

上記(例)で、3年目の3月31日に1,000円で社債を途中償還したとすると、仕訳は下記のようになります。
社債の帳簿価格と毎期40円ずつ額面に近づけていくので920円(800+40×3=920)です。
社債920            /現金預金1,000
社債償還損80
となります。
なお、決算日ではない日(例えば5月6日)に償還した場合でも、償還日までの利息と償却原価法での額面に近づける必要があるため日割り計算で行います。

社債の会計処理(購入者)

社債を購入した側は、満期保有目的有価証券として処理を行います。購入者側でも発行者と同じように取得価額と額面の差額を償却原価法により額面に近づけます。
上記(例)で考えると
1.取得時
有価証券800/現金預金800
2.毎決算時
現金預金20/有価証券利息20
有価証券40/有価証券利息40
3.満期時
現金預金1,000/有価証券1,000
となります。
途中で償還された場合も発行者と同じように損益が発生します。
3年目に1,000円で償還された場合は、
現金預金1,000/有価証券920
有価証券売却益80
となります。

さいごに

帳簿などではじめて社債を見たときは、わからないことも多いと思います。社債の基本的な考え方がわかれば、比較的社債は理解しやすい仕組みです。

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    İlk paketlenme anından başlayarak en son kurulum ve sizlere
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    Evden Eve Nakliyat Konusunda Fiyatlandırma

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    Hem fiyat hem de sunmuş olduğumuz güven ile birlikte her zaman evden eve nakliyat araştırmaların tercih listesinin ilk sırasında olmanın vermiş olduğu onur ve yüklediği sorumluluk ile hizmet vermekteyiz.
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    pendik evden eve nakliyat

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  • Fiyatlarımız sürekli güncellenmektedir. Basit arayüzümüz ile her kitlenin rahatlıkla
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  • Artık fiyatları markete gidip sormanıza gerek yok! Bütün marketteki ürünlerin fiyatlarını, alkol fiyatlarını sitemiz üzerinden öğrenebilir en güncel
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    Fiyatlarımız sürekli güncellenmektedir.Basit arayüzümüz ile her kitlenin rahatlıkla anlayabileceği
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