Balance Sheet 貸借対照表 Taishaku-taisho-hyo
Balance sheet indicates the closing balances of Assets, Liabilities and Equity(Net Assets) on TB (Trial Balance). See sample TB (trial balance), selected.
Sample Balance sheet, Selected
Balance sheet ABC Corporation As of December 31, 2012 |
|---|
| Assets | |
|---|---|
| Current assets | |
| Cash | 2,443,209 |
| Bank | 13,691,447 |
| Accounts receivable-trade | 23,224,567 |
| Accounts receivable-other | 99,999 |
| Inventories | 14,567,900 |
| Prepaid expense | 25,914 |
| Total Current assets | 39,459,222 |
| Fixed assets | |
| Computer | 600,000 |
| Less: Accumulated depreciation | (50,000) |
| Leasehold improvement | 2,000,000 |
| Less: Accumulated depreciation | (666,666) |
| Total Fixed assets | 1,883,334 |
Total Assets |
41,342,556 |
| Liabilities | |
| Current liabilities | |
| Accounts payable-trade | 13,201,987 |
| Accounts payable-other | 228,775 |
| Withholdings | 54,321 |
| Short-term loans | 8,641,976 |
| Total Current liabilities | 22,127,059 |
| Non-current liabilities | |
| Long-term loans | 10,433,510 |
| Total Non-current liabilities | 10,433,510 |
Total Liabilities |
32,560,569 |
| Shareholders' equity | |
| Common stock | 5,000,000 |
| Retained earnings | 3,781,987 |
Total Shareholders' equity |
8,781,987 |
Total Liabilities and Shareholders' equity |
41,342,556 |
貸借対照表例（抜粋） Taishaku-taisho-hyo-rei (Bassui)
貸借対照表 ABC株式会社 平成24年12月31日現在 |
|---|
資産の部 Shisan no bu |
金額 Kingaku |
負債の部 Fusai no bu |
金額 Kingaku |
|---|---|---|---|
流動資産 Ryudo-shisan |
39.459.252 |
流動負債 Ryudo-fusai |
22,127,059 |
現金 Genkin |
2,443,209 |
買掛金 Kaikake-kin |
1,320,1987 |
預金 Yokin |
13,691,447 |
未払金 Mibarai-kin |
228,775 |
売掛金 Urikake-kin |
23,224,567 |
預り金 Azukari-kin |
54,321 |
未収金 Mishu-kin |
99,999 |
短期借入金 Tanki kari-ire-kin |
8,641,976 |
商品 Shohhin |
14,567,900 |
固定負債 Kotei-fusai |
10,433,510 |
前払費用 Maebarai-hiyo |
25,914 |
長期借入金 Choki kari-ire-kin |
10,433,510 |
固定資産 Kotei-shisan |
1,883,334 |
負債合計 Fusai Gokei |
32,560,569 |
備品 Bihin |
600,000 |
純資産の部 Jun-shisan no bu |
|
減価償却累計額 Genka-shokyaku-ruikeigaku |
△50,000 |
資本金 Shihon-kin |
50,000,000 |
建物付属設備 Tatemono fuzoku setsubi |
2,000,000 |
利益剰余金 Rieki-joyo-kin |
3,781,987 |
減価償却累計額 Genka-shokyaku-ruikeigaku |
△666,666 |
純資産合計 Jun-shisan gokei |
8,781,987 |
資産合計 Shisan gokei |
41,342,556 |
負債及び純資産合計 Fusai oyobi Jun-shisan gokei |
41,342,556 |
Income statement 損益計算書 Son-eki keisan-sho
Income statement indicates the closing balances of Revenues and Expenses(losses) on TB (Trial Balance). See sample TB (trial balance), selected.
Sample Income statement, Selected
Income statement ABC Corporation For the year ended December 31, 2012 |
|---|
| Sales | 46,506,775 | |
| Cost of goods sold | 32,543,742 | |
| Gross profit | 13,963,033 | |
| Selling, general and administrative expenses | ||
|---|---|---|
| Salaries | 7,890,123 | |
| Legal welfare | 651,852 | |
| Depreciation | 679,992 | |
| Operating income | 4,741,066 | |
| Non-operating expenses(income) | ||
| Interest income | 8,215 | |
| Interest expense | 763,019 | |
| Income before tax | 3,986,262 | |
| Income taxes | 1,674,200 | |
| Net income | 2,312,062 | |
損益計算書例（抜粋） Son-eki keisan-sho rei (Bassui)
損益計算書 ABC株式会社 自 平成24年1月1日 至 平成24年12月31日 |
|---|
| 売上高 Uriage-daka | 46,506,775 | |
| 売上原価 Uriage-genka | ||
| 期首商品棚卸高 Kishu-shohin-tanaoroshi-daka | 11,626,694 | |
| 当期商品仕入高 Toki-shohin-shiire-daka | 30,916,554 | |
合計 Gokei |
42,543,248 | |
| 差引 Sashihiki 期末商品棚卸高 Kimatsu-shohin-tanaoroshi-daka | 9,999,506 | |
売上原価 Uriage-genka |
32,543,742 | |
| 売上総利益 Uriage-so-rieki | 13,963,033 | |
| 販売費および一般管理費 Hambai-hi oyobi ippan-kanri-hi | ||
|---|---|---|
| 給与手当 Kyuyo teate | 7,890,123 | |
| 法定福利費 Hotei-fukuri-hi | 651,852 | |
| 減価償却費 Genka-shokyaku-hi | 679,992 | |
| 営業利益 Eigyo-rieki | 4,741,066 | |
| 営業外損益 Eigyo-gai-son-eki | ||
| 受取利息 Uketori-risoku | 8,215 | |
| 支払利息 Shiharai-risoku | 763,019 | |
| 税引前当期利益 Zeibiki-mae-toki-rieki | 3,986,262 | |
| 法人税等 Hojinzei-to | 1,674,200 | |
| 当期純利益 Toki-jun-rieki | 2,312,062 | |
