第5回 負債の会計 - yamauchi-cpa.net

1 1 5 24 10 29 ( III H23 4 ) ( 9 ) ( H2 ) I III up 2 20 (1) (2) B/S ( ) ( ) ( ) 97 97 @90 90 = 7 ( ) 10 ALM( ) ( ) 3 ( ) ( ) ( )

2 3 B/S ( ) ( ) ( ) 5 (H20 ) ( ) 4 (1) .. 100 100 100 100 50 50 (2) .. 100 100 10 10 5 10 200 10 200 200 200 100 50 50 50 50 5 (3) 100 100 100 50 50.

3 (4) 6 7 8 9 10 10 11 20 (1) (2) B/S ( ) ( ) 11 II ( ) P/L .. ( ) .. ( ) .. ( ) ( ) 12 (1) 20 (2) P/L B/S (3) 50,000 ( ) 50,000 ( ) 100,000 100,000 ( ) 50,000 50,000 ( ) ( ) 70,000 ( )

4 70,000 20,000 20,000 50,000 ( ) 50,000 13 (1) ( ) ( ) ( ) (2) ( ) B/S ( ) P/L II ( ) ( ) 14 (1) (2) (3) (4) ( ) (5) 15 (1) ( ) (2) ( ) )b )a.

5 - - .. ( ) (3) (4) (2) (3) (4) ( ) )a )b 16 (1) (2) 10 2,000 ( 2 ) ( ) 1 200 200 (1 )10-1 167 0 167 2 200 200 (1 )10-2 171 3 341 3 200 200 (1 )10-3 174 7 522 4 200 200 (1 )10-4 178 10 710 5 200 200 (1 )10-5 181 14 905 6 200 200 (1 )

6 10-6 185 18 1,108 7 200 200 (1 )10-7 188 22 1,318 8 200 200 (1 )10-8 192 26 1,536 9 200 200 (1 )10-9 196 32 1,764 10 200 200 1 200 36 2,000 2,000 (3) ( ) (4) 17 (1) 1,380,000 540,000 70,000 58,000 127,000 4 23,000 10 5,000 10 2011 44 2011 2 (2) 24 3 31 25 3 31 20 4 1 308,700 25% 5 10 45 (3) 23 1 1 23 12 31 55 60 5 61 5,000,000 65 1,000,000 3% 66 10 5% 5% 10 43 17-2 (1) (P/L) ( ) 70,000 70,000 ( ) 58,000 ( ) 58,000 127,000 ( ) 127,000 55,200 ( )

7 55,200 1,380,000 4 55,200 ( ) 13,500 13,500 540,000 13,500 ( ) 23,000 ( ) 23,000 2,300 ( ) 2,300 23,000 10 2,300 ( ) 5,000 ( ) 5,000 ( ) 500 500 5,000 10 500 170,500 (B/S) (1) (2) (3) (1,380,000) 58,000 (23,000) (1,527,200) (127,000) (55,200) 540,000 70,000 5,000 570,500 (58,000) 13,500 ( ) 23,000 (2,300) 20,700 ( ) (5,000) 500 (4,500) (840,000) (98,700) (1,800) (940,500) 17-3 (2) 67,200 67,200 308,700 5 4 235,200 308,700 5 3 168,000 67,200 58,800 ( ) 58,800 ( ) 5,880 5,880 308,700 75% 5 4 176,400 308,700 5 4 235,200 58,800 58,800 10 5,880 61,320 (3) 5,000,000 61 6,000,000 62 7,000,000 63 8,000,000 64 9,000,000 65 9,000,000 3% 5 1,350,000 (a) 65 (a) 10,424,295 (b) (b) 8,167,708 18 (1) ( 10 6 16 20 7 31 ASBJ)

8 (2) ( ) (3) (4) (5) (6) ( ) (7) (8) ( ) 18-2 5 226 (1) (2) (3) (4) (5) (1) (3) (4) (5)

9 18-3 230 (1) (ABO) (2) (PBO) (2) ( ) ( ) 19 III (1) 50 1 (2) (3) 1