主な用語一覧
- のれん
- 会社法
- 損益計算書 (PL)
- 貸借対照表 (BS・バランスシート)
- 減価償却
- IFRS (国際会計基準)
- 減損
- 資産
- 益金・損金
- 収益・費用
- 自己資本
- 純資産
- 利益剰余金
- IR
- キャッシュフロー
- 監査
- 特別損失
- 発生主義
- 実現主義
- 財務会計
- 管理会計
- 費用収益対応の原則
- オプション
- スワップ
- ヘッジ
- 先物取引
・のれん
主に企業の「超過収益力」と説明されることが多い。
例えば企業を買収した際の超過分で無形固定資産として計上される。
買収した企業のブランド力などを表す。
・損益計算書
企業の収益・費用を左右で表したもの。「PL」とも言う。
人件費がいくらでいくら儲かったとか示したもの。
※PLとは 「Profit and Loss statement 」のことである。
・貸借対照表
企業の財務状態を表す。「BS」とも言う
不動産をどのくらい持ってて、株をどのくらい発行していて、借金がいくらあるなど。
※BSとはバランスシートの略
※借金が多いと「この会社悪いのか????」と思う方もいるかもしれないが、
実際はすべてがそうではなくて、例えば銀行側が【返せると見込んで貸している】という視点もあったりするので借金が多いほど悪いとも言えない。
・減価償却
時間の経過や使用により価値が減少していく資産を取得した際に、取得するために支払った額をその耐用年数に応じて費用計上していく会計処理
(例)パソコンを10000円で買ったとする。パソコンの耐用年数が10年だとすると、定額法では1年ごとに1万円の費用を計上する。
・IFRS( International Financial Reporting Standards ) 国際会計基準
グローバル(世界的) な会計基準です。
・減損
資産の収益性が低下して投資額の回収が見込めなくなった場合、その資産の価値の下落を反映させること
つまり、パソコンなど壊れて使い物にならなくなったら減損処理を会計では行う。
・益金・損金
税務的な世界での収益・費用
一方で会計的な世界での収益・費用はそのまま収益・費用です。
・自己資本
返す必要のない資本です。
株主から調達した資金などを自己資本・純資産といいます。(他人の資産を借りているわけではないので自己資本といいます。)
・利益剰余金
企業が生み出したお金で内部に積み立てているもの。
・IR(インベスター・リレーションズ)
企業が投資家などステークホルダーに業績など説明する活動のことをいう。
・キャッシュフロー
実際に動いた現金の流れのこと
いくら払ったとかいくら借りたとか。
・監査
企業の経営活動が妥当なものか検査などすること。
法律をちゃんと守っているかとか、正しい会計処理が行われているかとか。
・特別損失
偶然、企業の業務内容とは関係ない部分で発生した損失のこと。
商品が盗まれたとか、火事でなくなったとか。
・発生主義
現金の移動とは関係なく、経済的事象の発生に基づき会計処理を行うこと。
・実現主義
収益を実現の時点で計上する会計的考え
・財務会計
企業外に公開する会計
貸借対照表・損益計算書に記述するもの
・管理会計
企業内部に関する会計
原価とか人件費とか。
・費用収益対応の原則
いくらかかっていくら収益を得たかわかりやすく書いてくださいという原則。
・オプション
将来の決められた日にち(満期日)にあらかじめ決められた価格で買う(売る)「権利」を売買する取引
・スワップ
交換。
同じ種類の貨幣などを当事者間で交換することなどを指す。
・ヘッジ
リスクヘッジとかで使う。
現在所有している金融商品の価格下落に備えて売りを建てておくことなどをいう。
・先物取引
将来の売買についてあらかじめ現時点で約束をする取引
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