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•Accounting
financial accounting
management accounting st
financial statements
accounting period
accounting postulates sta
going concern
· accountability.
investors...
balance sheet i B/S
·statement of financial position
profit and loss statement ; P/L l
income statement: I/S
statement of changes in shareholders' equity
Rssets...
·liabilities
net assets
•shareholder's equity.
'
revenues
expenses...
・LASC・国際会計基準委員会
・IAS… 国際会計基準
・IOSCO・・・証券監督者国際機構
・IFRS・・・国際財務報告基準
'
・IASB・・・国際会計基準審議会
•ASBJ : Accounting Standards Board of Japan.
•Current assets ...
• quick assets...
allowance・・・引当金(評価性引当金)
inventories AA
Fixed assets RE
·Tangible fixed assets
property, plant and equipment
depreciation
intangible fixed assets...無形固定資産
goodwill...th
· provisions... 3/4)
current liabilities
fixed liabilities
stated capital
capital surplus... 資本剰余金
earned surplus
retained earnings...
•operating cycle rule
normal operating cycle rule
one-year rule.14*
• selling and administrative expenses.
operating profit...
operating loss
non-operating revenues.
•purchase discount .../± 1/3)
non-operating expenses...
interest expense...
Corporate income taxes...
net income.
-cash basis..
Vealization principle
accrual basis.
・ disclosure... ディスクロージャー
ROE;return on equity... B
ROA; return on assets
consolidated financial statements
consolidated balance sheet
consolidated profit and loss statement
.parent company....
・親会社
subsidiary company... 3
non-controlling interests
(BRA¥)
(ESBR/BRBY)
-first-in first-ont method; FIFO
moving average method
weighted average method
Sales
cost of goods sold ±
gross profit (on sales)