マネー/ファイナンス The Turning Point編集部

【会計の基本】財務諸表を読もう！PL・BS・CFの違い

起業に会計知識は絶対に必要です。お金の流れを把握しておかないと思わぬ損失や、資金繰りによる顧客や金融機関との信用問題が起きてしまうからです。
しかし、会計知識全てを学習する必要はありません。簿記で言えば3級レベルで基本としては不自由はしないでしょう。逆にそれ以上の専門領域となれば、税理士さん等の専門知識を持った人を頼ればよいのです。

起業するにあたって習得しておきたい会計スキルは、財務諸表を読むことです。財務諸表が読めると、事業の現状を数字から正確に把握することが出来ます。
財務諸表はいくつかの表で構成されるのですが、ここでは特に重要となる損益計算書、貸借対照表、キャッシュフロー計算書についてご説明します。

1.損益計算書（PL）とは

損益計算書（PL：Profit and Loss statement)とは、ある時点（決算日）における企業の経営成績を表したものです。収益から費用を差し引いて、いくら利益が出たのかを表します。

損益計算書（PL)は収益と費用を以下の項目で分けて記載し、各利益を求めます。

①　売上高 – 売上原価 ＝ 売上総利益

②　売上総利益 – 販売費及び一般管理費 ＝ 営業利益

③　営業利益 + 営業外収益 – 営業外費用 ＝ 経常利益

④　経常利益 + 特別利益 – 特別損失 ＝ 税引き前当期純利益

⑤　税引き前当期純利益 – 法人税等の税金 ＝ 当期純利益

事業の収益や費用を細かく分けて当期純利益を求めます。分けることにより、企業がどこで儲けて、何に費用がかかっているのかが分かります。

2.貸借対照表（BS）とは

貸借対照表（BS：Balance Sheet)とは一定期間（１年間）における企業の財政状態を表したものです。
貸借対照表（BS）は左右に大きく分かれ、左に資産、右に負債と純資産を表記します。資産と負債、純資産を１つにまとめることにより、企業の財政状態が一目でわかるようになります。また経営の健全性を示しています。

3.キャッシュフロー計算書（CF）とは

キャッシュフロー計算書（CF）とは一定期間（１年間）における企業の現金の流れを表したものです。商品やサービスを提供した際、売上金の回収と時間差があります。そのため、売上はあるけど現金がない、支払いが足りない、等といった資金繰り難が起きてしまいます。
キャッシュフロー計算書を作成することによって、現金の流れを把握して、資金繰り難を未然に察知して防ぐようにします。

キャッシュフロー計算書（CF)は下記の３つに分かれています。

・営業キャッシュフロー：会社の日常業務で得たキャッシュ量を表す

・投資キャッシュフロー：事業を維持するのに必要な資金量を表す

・財務キャッシュフロー：会社の資金が不足した際に、資金の調達先、返済の仕方を表す

３つのキャッシュフローに分け、企業の金の流れを正確に把握しているのです。それにより、円滑に事業を推進することが可能となります。

4.まとめ

財務諸表の基本についてまとめてみましたが、いかがだったでしょうか。企業経営において会計知識は必ず必要となっています。起業を志している人は、財務諸表を読めるよう勉強しておきましょう。

＜参考リンク＞
・融資と出資は違う。創業時の資金調達に使うベンチャーキャピタル（VC）の注意点

・創業融資の代表的な手法：日本政策金融公庫

・ビジネスがうまくいかない致命的な理由

・TP Interview 005：株式会社家’s 代表取締役社長 伊藤昌徳（前編）

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