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財務諸表 / Financial Statements

published: 2026/04/17

category: study notes
part of series: CPTA

Structure of a balance sheet (賃借対照表). It is basically the same as in the outside world.

資産 = 負債 + 総資産
Assets = Liabilities + Equities

資産 / Assets

2 main sections

流動資産 / Current assets

This section contains multiple items but these 4 always come first, and in this exact order:

  1. 現金及び預金
  2. 受取手形
  3. 売掛金
  4. 商品

The rest comes after 商品 and the order is not particularly important.

固定資産 / Non-current assets

負債 / Liabilities

Also has 2 main sections

流動負債 / Current liabilities

固定負債 / Non-current liabilities

総資産 / Equities

TODO

Fill out all the fields for B/S and P/L