人生で勝ち組を目指すなら『決算書』に注目!

あなたが経営者でも、サラリーマンであったとしても、

会社の『決算書』が読み解けることは、あなた自身の「武器」になります。

バブル時代に幕が引かれ、リストラが大きな問題になりました。

突然会社が倒産して、失業状態になってしまった人も少なくありません。

「大きな会社だから大丈夫」と思っていても、

給料が減ったりボーナスがカットされたり、影響を受けてしまいます。

「本当に大丈夫なのか?」「本当は危険なのか?」

それが分かるサラリーマンが生き残っていけるのです。

そのためにも、今は『決算書』を読み解くスキルが必要な時代なのです。


決算書とは

決算書を見ると、会社の本当の姿を知ることができます。

一見、安定した経営に見えても、台所事情は火の車ということは珍しくありません。

そんな中で会社が倒産して、一番被害を被るのは真面目に働いてきた社員たちです。

そのような経営危機を、いち早く察知できたら生き残れるのです。

そのために、決算書を読み解くスキルが必要なのです。

『決算書』といっても、実際は「財務諸表」と呼ぶ6種の表から成っています。

貸借対照表  ▷詳細

損益計算書  ▷詳細

キャッシュフロー計算書  ▷詳細

〇営業報告書

〇利益処分計算書

〇附属明細表

その内「貸借対照表」「損益計算書」「キャッシュフロー計算書」を、

『財務三表』といって、重要視されています。


業務と財務

業務とは、日常継続して行われる営業や製造などの仕事で、

会社が利益を出すための仕事です。

また財務とは、借入をしたり返済したりなど、財産に関する事務のことです。

商品が売れるということは、それだけの材料を仕入れなければなりません。

商品を売った代金が入れば、そこから仕入費用を出せますが、

支払いまでの期間が長い場合は、借金してでも仕入費用を工面しなければなりません。

しかし、商品代金がきちんと支払われなかったりしたら、

借金も返せなくなり、やがては給料も支払えなくなってしまい、

ついには倒産してしまう事にもなります。

会社の経営とは、材料を仕入れて商品を製造し、それを販売する業務サイクルと、

販売代金の回収や仕入費用の確保、儲けの貯蓄などの財務サイクルが、

途切れることなく回らなければならないのです。

つまり、会社の本当の姿は、業務と財務の両面を見る必要があるのです。


決算書のそれぞれの特徴

前述の通り、決算書は主に6つの計算書で成っています。

その中でも特に「財務三表」は重要視されています。

同じ決算書でも、それぞれ役割が違っているため、

会社の本当の姿を知るためには、これらを総合的に見る必要があります。


貸借対照表

会社が事業資金をどうやって集めて、どのような形で持っているのかを表し、

資産・負債・資本といった「会社の財務状態」を示す計算書です。

 
 

損益計算書

1年間の経営成績を示す計算書で、儲かり具合を表します。

経営成績を収益と費用の形で示し、その差額を損益として表示しています。

 
 

キャッシュフロー計算書

現金や預金などのキャッシュの出入りを素直に表したものです。

 
 

営業報告書

会社の営業状態など、重要な事項を記載し、株主に送付する報告書です。


利益処分計算書

決算後に確定した最終的な利益を、どのように処分するかを示すものです。


附属明細表

決算書に添付される補助的な役割の書類です。












財務三表が重要なワケ

財務三表は、「貸借対照表」「損益計算書」「キャッシュフロー計算書」です。

「貸借対照表」は、会社の資産を表し、「損益計算書」は、会社の儲けを表し、

「キャッシュフロー計算書」は、お金の流れで会社の実態を表しています。

これら3つが揃うことで、会社の総合的な判断ができるのです。


貸借対照表の仕組み

「貸借対照表」は、バランスシートとも呼ばれています。

それは、会社が集めた資金は必ず「負債」「資本」に分類され、

その集めた資金をどういう形で持っているかを「資産」とするため、

どちらもバランスよく釣り合う(同額である)からです。

上記のように、貸借対照表は左右に分かれています。

右側には、会社が事業資金をどうやって集めたかを表しています。

資金の調達法は、主に次の4つに分けられます。

①銀行から借りる

②社債を発行して投資家から借りる

③株を発行して投資家から集める

④事業で儲ける

①、②は借金なので、返さなければならないので「負債」です。

③、④は返す必要のがないので「資本」になります。

一方、左側は右側で集めた資金をどういう形で持っているかを表していて、

現金や預金、不動産、株などの「会社の資産」となります。

 
 

損益計算書の仕組み

「損益計算書」は、1年間の利益や損失を表すもので、会社の経営成績表です。

ここでは、次の5つの利益を押さえれば、簡単に理解できます。

売上総利益

営業利益

経常利益

税引前当期利益

当期利益

つまり、売上高とこれら5つの利益を見ることで、

本業で儲けたのか、副業で儲けたのか、が分かります。


売上高

会社の本業を軸に、業務におけるすべての収入を合計したもので、

その会社の「事業規模」を表しています。


売上総利益

「粗利益」ともいわれ、売上高から仕入などの売上原価を差し引いた大雑把な利益です。


営業利益

粗利益から、給料や家賃など会社を維持したり、

売上を上げるために使った「経費」を差し引いた額です。

これが、本業での利益を示します。


経常利益

利息や配当金など、本業以外で発生した収支を営業利益に加減したもので、

会社の日常的な利益を示します。


税引前当期利益

経常利益に、営業とは直接関係なく発生した収支を加減した利益です。


当期利益

税引前当期利益から、税金などを支払った残りの額で、「純利益」ともいわれます。

 
 

キャッシュフロー計算書の仕組み

「キャッシュフロー計算書」とは、会社のキャッシュの変動を説明する財務表です。

「キャッシュ」とは、現金や預金、3ヵ月以内に現金化できる株や債券のことです。

キャッシュがなければ、給料も払えないし、仕入代金の支払いもできません。

キャッシュの有無は、前述の「貸借対照表」や「損益計算書」だけではわからないので、

『キャッシュフロー計算書』が必見になるのです。

キャッシュフロー計算書は、営業活動・投資活動・財務活動の3つから成っています。


営業活動によるキャッシュフロー

会社本来の事業における、販売や仕入、製造などから生じた現金・預金など現実的な流れです。


投資活動によるキャッシュフロー

店舗や本社ビルを建てたり、設備投資など、将来を見据えた現金・預金の使い方です。


財務活動によるキャッシュフロー

金融機関などからの長期、短期の資金調達や、増資による資本金の増加などを表します。

 
 










さいごに

今回解説した決算書の中でも、注目すべき3つの決算書を見ることで、

会社の現状を把握することができます。

会社内では忙しく動いていても、キャッシュフローが滞ってしまっては生き残れません。

企業には、表向きの業務活動の裏側には財務の流れがあります。

貸借対照表では、会社の総資本が読み取れます。

また、自己資本を総資本で割ったものが「自己資本比率」であり、

この数値が高いほど安全性が高いといわれています。

損益計算書では、経営成績を収支と費用で示し、1年間の会社の損益を表示しています。

その中でも「5つの利益」が重要なポイントであることを、覚えておきましょう。

そしてキャッシュフロー計算書では、お金の流れから会社の実態が見抜けます。

1年間の始めと終わりに、キャッシュがいくら増減しているかが分かるのです。

 

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