仕事効率化 keirikaikei

企業の経営状態を把握するために必須！財務三表とは

企業の経営状態を把握するために必須！財務三表とは

経理のお仕事や、簿記の勉強を始めたばかりの方だと、財務三表という言葉は聞き慣れないと思います。なぜなら、書類を作成するためには知識が必要で、経理初心者の方だとなかなか担当することもないため、知識が足りていない状態のためです。
でも、大丈夫。お仕事を続けているうちに財務三表について理解を深めて行けると思うので焦らないでくださいね。
この記事では、そんな経理初心者の方向けに財務三表についてご説明します。

財務三表とは

財務三表とは
・貸借対照表
・損益計算書
・キャッシュフロー計算書
の3つのことをまとめて呼びます

貸借対照表（B/S）

貸借対照表とは、一定の日における会社の資産・負債・資本の残高を表示し、決算日における会社の財政状態を明らかにする計算書です。
業務上は、貸借対照表とは呼ばず英語表示のBalance Sheetの略「ビーエス（B/S）」と呼ぶことが多いです。

貸借対照表の区分

貸借対照表の以下の区分に分けられます。

流動・固定の分類基準は「正常営業循環基準」と「1年基準」によります。
「正常営業循環基準」とは、会社の営業サイクル（仕入→販売→回収）に関することは流動区分にするというものです。
「1年基準」は「正常営業循環基準」で対象にならなかった項目について決算日の翌日から1年以内に期限が到来するかによって、流動または固定の分類をすることです。
例えば、売掛金は正常営業循環基準で流動資産となります。
また、借入金のうち決算日の翌日から1年以内に返済期限の到来するものについては、短期借入金として流動負債、1年超先に返済期限が到来するものについては長期借入金として固定負債に区分されます。

損益計算書（P/L）

損益計算書とは、一定期間における会社の収益と費用を記載し当期純利益を計算し、会計期間における会社の経営成績を明らかにする計算書をいいます。業務上は、損益計算書とは呼ばず、英語表示のProfit and Loss Statement の略「ピーエル（P/L）」と呼ぶことが多いです。
損益計算書の区分は、以下のように分けられます

会社の活動内容に応じ利益の区分が5つになります。
例えば、税引後当期純利益が黒字で経常利益が赤字の場合、主たる営業・投資では利益は出せていないが、固定資産を売却した時の特別利益で今期をしのいだと仮定できます。

キャッシュ・フロー計算書（C/F）

キャッシュ・フロー計算書とは、会社の一会計期間におけるキャッシュ・フローの状況を報告するための計算書をいいます。
もし、損益計算書で利益がでていたとしても、資金繰りに行き詰まり倒産するという黒字倒産があります。利益の増加がそのまま資金の増加には、つながりません。資金繰りの状況は、貸借対照表・損益計算書では表すことができません。キャッシュ・フロー計算書は、投資者に対し有用な情報であるため作成するようになりました。
キャッシュ・フロー計算書は以下の区分に分けられます。

 

さいごに

原則、全ての会社で財務三表は作成されます他にも株主資本等変動計算書、製造業の場合は製造原価報告書が作成されます。
会計、財務、経理職にとって財務三表が基本となります。まずは、何を意味して、どういうことを読み取るためにある資料なのかということを頭に置いて、資料から会社の経営状態を読み取れるようになることを目指しましょう。

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  • Sistemas de calibración: importante para el rendimiento uniforme y eficiente de las maquinarias.

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    Sistemas de ajuste: clave para el operación uniforme y productivo de las maquinarias.

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  • # Harvard University: A Legacy of Excellence and Innovation

    ## A Brief History of Harvard University

    Founded in 1636, **Harvard University** is the oldest and one of the most prestigious higher education institutions in the United States. Located in Cambridge, Massachusetts, Harvard has built a global reputation for academic excellence, groundbreaking research, and influential alumni. From its humble beginnings as a small college established to educate clergy, it has evolved into a world-leading university that shapes the future across various disciplines.

    ## Harvard’s Impact on Education and Research

    Harvard is synonymous with **innovation and intellectual leadership**. The university boasts:

    – **12 degree-granting schools**, including the renowned **Harvard Business School**, **Harvard Law School**, and **Harvard Medical School**.
    – **A faculty of world-class scholars**, many of whom are Nobel laureates, Pulitzer Prize winners, and pioneers in their fields.
    – **Cutting-edge research**, with Harvard leading initiatives in artificial intelligence, public health, climate change, and more.

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    ## Notable Alumni: The Leaders of Today and Tomorrow

    Harvard has produced some of the **most influential figures** in history, spanning politics, business, entertainment, and science. Among them are:

    – **Barack Obama & John F. Kennedy** – Former U.S. Presidents
    – **Mark Zuckerberg & Bill Gates** – Tech visionaries (though Gates did not graduate)
    – **Natalie Portman & Matt Damon** – Hollywood icons
    – **Malala Yousafzai** – Nobel Prize-winning activist

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    ## Harvard’s Stunning Campus and Iconic Library

    Harvard’s campus is a blend of **historical charm and modern innovation**. With over **200 buildings**, it features:

    – The **Harvard Yard**, home to the iconic **John Harvard Statue** (and the famous “three lies” legend).
    – The **Widener Library**, one of the largest university libraries in the world, housing **over 20 million volumes**.
    – State-of-the-art research centers, museums, and performing arts venues.

    ## Harvard Traditions and Student Life

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    – **Annual Primal Scream:** A unique tradition where students de-stress by running through Harvard Yard before finals!
    – **The Harvard-Yale Game:** A historic football rivalry that unites alumni and students.

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    ## Harvard’s Global Influence

    Beyond academics, Harvard drives change in **global policy, economics, and technology**. The university’s research impacts healthcare, sustainability, and artificial intelligence, with partnerships across industries worldwide. **Harvard’s endowment**, the largest of any university, allows it to fund scholarships, research, and public initiatives, ensuring a legacy of impact for generations.

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