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🌏 | Fed, likely to easing and shrinking "long before the rate hike" = Chair Powell


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Fed, likely to reduce easing "well before" rate hikes = Chair Powell

 
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While he said the decision to shrink the balance sheet would be "in the future," he denied the possibility of aggressively selling securities at some point in the future and shrinking the balance sheet.
 

[Washington, XNUMXth Reuters] – Federal Reserve Chairman Powell said yesterday that he would raise rates ... → Continue reading

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Wikipedia related words

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Balance sheet

Balance sheetIsFinancial statementsone of.Balance sheet(balance sheet, AbbreviationB / S) Is also called. His name is Birants (Balance)。財務省時代のYoichi Takahashiが貸借対照表を作成(2012年現在は「財務書類」という名称で公表)した[1].


Overview

A balance sheet is a company'sAsset,liabilities,Net worthTo represent the state ofDouble entry bookkeepingBy the method calledProfit and loss statementCreated at the same time asShareholder,a creditorOtherStakeholdersProvide information on business conditions to. Also,Ltd.Then.Official gazette,News (Chinese)Or on the internetAnnouncement of financial resultsIs required and will be announced together with the income statement. Generally, it is created at the time of opening of business, at the time of settlement of accounts, at the time of liquidation, and sometimes it is created monthly. In some cases, an interim balance sheet is prepared before closing the accounts. There is also an emergency balance sheet that is prepared on a market price basis in procedures such as corporate reorganization and bankruptcy.

上述のとおり、貸借対照表は企業の一時点におけるAsset,liabilities、そして両者の差額として導かれるNet worthの額を示すものであるが、企業が大規模化し、また、Going Concern Assumptionの下で企業活動が行われている現代においては、日本の会計基準で作成された貸借対照表に計上される資産や負債の額は純粋に企業の一時点における財産状況を示すものとはなっていない。 例えば、Acquisition costによって資産計上されるTangible fixed assetsは将来的にDepreciationを通じて費用化され、減価償却費としてProfit and loss statementに計上されることとなる。この一連の会計処理を基礎として貸借対照表に計上される有形固定資産の額の本質を捉えると、貸借対照表に有形固定資産を取得原価によって計上する意味は、将来的に減価償却費とするための金額を一時的に収容しておくことに見出されると考えられる。要するに、貸借対照表は適正な期間損益計算を行うために収支と損益の期間帰属のズレを収容するための残高表として機能するFinancial statementsなのである。 真に貸借対照表を企業の財政状態を示すものとするのであれば、全ての資産と負債をMarket priceによって計上し、更にはDeferred assetsのような財産性を有さない資産については計上されないようにしなければならないが、現在の貸借対照表はそのような資産・負債の計上方法にはなっていない以上、期間損益計算の連結環として貸借対照表を捉える必要がある。(収益費用アプローチ)

ただし、昨今の日本の会計基準はInternational financial reporting standards(IFRS)ConvergenceProgresses,資産除去債務Etc.Asset Liability Approachから導かれる勘定科目も計上されるようになっていることから、ある特定の勘定に限定して着目すれば、それ自体に関しては企業の財産状況を直接的に示すものとなっていることには注意が必要である。 このように日本の会計基準は、収益費用アプローチas well as the Asset Liability Approachのこれら両者を折衷的に同時追求しようとしたために、本来的な意味でのClean surplus relationshipが崩れてしまっている。

Balance sheetEnglishBilanz (alone), bilan (Buddha), bilancio (Yi), etc. as well as European languages,LatinでLibraThe origin is libra bilanx which means. This is because the balance sheet is divided into left and right,Debit(Debit)" and "to the rightCredit(Credit)" is balanced.

Construction

The debit has an "asset section", which shows the amount of the asset of the company at a certain time. On the other hand, creditors are divided into "debt" and "net assets". Each of them describes the amount of debt and net assets of the company at a certain point in time. Shareholders first invested in the net assets sectionCapitalas well as the Capital surplusAnd brought about by corporate activitiesProfitFrom the accumulated amount ofdividendDeducted the amount leaked out of the companyretained earningsEtc. are described.

Assets and liabilities are generallyLiquidityFrom highest to lowest. This is called. However,Power companyetc,Tangible fixed assetsFor companies with special accounting rules, such as when the amount is large, is applicable.

また、借方金額の総計と貸方金額の総計とは等しい。したがって、例えば借方から貸方を見れば、総資産の資金源泉がForeign capital(Debt)net worthYou can see if it is (net assets).

Laws and regulations

Co., Ltd. is scheduledGeneral meeting of shareholdersThe balance sheet must be published without delay after the closing of (Company Law Article 440).

currentAnnouncement of financial resultsIn, there is a relationship of assets-liabilities = net assets.

Main subjects

The display of each section isb: Article 74 of the Corporate Accounting Regulations - 76 articleStipulated in.

Examples of major balance sheet subjects
AssetPart ofliabilitiesPart of
current assets
Cash deposit
bills recivable
accounts receivable
Short-term loans receivable
accounts receivable
-
Work in progress
stock
Advance payment
Prepaid expenses
Advance payment
Temporary payment
Deferred tax asset(flow)

Fixed asset

Tangible fixed assets
-
-
-
-
Construction in progress
Intangible fixed assets
Goodwill
patent right
Leasehold
investmentOther assets
Long-term prepaid expenses
Deposit-deposit
Deferred tax assets (fixed)

Deferred assets

Current liabilities
Bill of payment
Accounts payable
Short-term debt
Commercial paper
Repayment within 1 yearLong-term debt-Corporate bond
Accounts payable
Accrued expenses
Advance payment
deposit
Provisional payment
Deferred tax liability(flow) 

Fixed debt

Corporate bond
Long-term debt
Provision for retirement benefits
Deferred tax liability(Fixed)
 
Net worthPart of
Shareholders' equity
Capital
Capital surplus
■Capital reserve
retained earnings
■Legal reserve
■
■
△Treasury stock

○

Stock acquisition right
○Non-controlling interests

(Note)Consolidated balance sheetUnique, * is mainly.

Balance sheet and management indicators

  • Current ratio=current assets÷Current liabilities×100 → Short-term payment capability of the company (200% or more is appropriate)
  • Quick ratio= Current assets ÷ current liabilities × 100 → immediate solvency (100% or more is appropriate)
  • = Fixed assets / Own capital x 100 → net worthAgainstFixed assetRatio (less than 100% is appropriate)
  • = Fixed assets ÷ (Fixed liabilities + Equity capital) → Long-term payability (less than 100% is appropriate)
  • = Equity ÷ Fixed assets x 100 → Ratio of fixed equity (100% or more is appropriate)
  • Debt ratio= Debt ÷ Equity × 100 → Ratio of debt to equity (less than 100% is appropriate)
  • = Own capital ÷ Debt × 100 → Judge whether debt is appropriate for own equity (100% or more is appropriate)
  • Return on equity= Net profit ÷ Equity capital × 100 → The higher this ratio, the greater the profitability
  • Capital adequacy ratio= Own capital ÷ Total capital x 100 → The higher this ratio, the more stable the management of the company (40% or more is appropriate)

footnote

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注 釈

Source

  1. ^ 『日本は世界1位の政府資産大国』髙橋洋一著 新刊書評PRESIDENT Online - プレジデント 2013年12月18日


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