「銀行/銀行業務検定/財務分析（財務2級・財務3級）/「資金繰り」について」の編集履歴（バックアップ）一覧に戻る
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-family:Arial;font-size:12pt;white-space:pre-wrap;">資金繰りの基本</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Arial;vertical-align:baseline;white-space:pre-wrap;">
勘定合って銭足らずは何故起こるのか</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
利益とお金の出入りは違う。理由はタイムラグが発生するから。</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
タイムラグの発生は何故起こるのか？</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
それは現代の会計は発生主義だから</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
発生主義とは</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
お金の出入りに関係なく収益と費用の「発生」に基づいて計算する方法</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
⇒つまり、利益と現金の動きは別物</span></p>
<p> </p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Arial;vertical-align:baseline;white-space:pre-wrap;">
損益と収支のズレの具体例</span></p>
<p> </p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
①現金商売・・・現金で仕入れ、現金で売り上げる</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
現金で商品を10,000千円仕入れ、商品を現金で15,000千円売った</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
この場合、お金の出入りと損益は一致する</span></p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="border-bottom:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-bottom:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="border-bottom:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-bottom:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
損益</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収入</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
売上高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
<tr style="height:14pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
支出</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
仕入高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
<tr style="height:13pt;">
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
<td style="vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;"> </td>
</tr>
</tbody>
</table>
</div>
<p> </p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
②現金で仕入、掛けで売り上げるケース</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
現金で商品を10,000千円仕入れ、商品を掛けでで15,000千円売った</span></p>
<p> </p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="73" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
損益</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収入</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
0</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
売上高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
</tr>
<tr style="height:14pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
支出</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
仕入高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
10</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
△ 10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
利益は出ているが、△10M資金不足となる。</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
売掛金として10M増加する。</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
売掛金が回収された段階ではじめて、収支と損益が一致する</span></p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="96" />
<col width="50" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
繰越</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
△ 5</span></span></p>
</td>
</tr>
<tr style="height:14pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
売掛金回収</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p><br />
<br />
<br />
<br />
</p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
③掛けで仕入れ、現金売上の場合</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
掛けでで商品を10,000千円仕入れ、商品を現金で15,000千円売った</span></p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
損益</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収入</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
売上高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:14pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
支出</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
0</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
仕入高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
△ 10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
</tbody>
</table>
</div>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
この場合、掛けで仕入れているので支出は０になるのに対して、現金で販売したので資金負担は全くない。現金商売といわれる飲食業等に多い。</span></p>
<p> </p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
④掛けで仕入れ、売掛の場合</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
掛けで商品を10,000千円仕入れ、商品を掛けで15,000千円売った</span></p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" />
<col width="72" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
損益</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収入</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
0</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
売上高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:14pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
支出</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
0</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
仕入高</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
△ 10</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
<tr style="height:13pt;">
<td style="border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
15</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
5</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
</td>
</tr>
</tbody>
</table>
</div>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
どちらも掛けで販売し、仕入れているので資金負担の発生はない。</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
問題はどちらが掛けの「期間」が長いかによって資金負担の発生が異なってくる。</span></p>
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:justify;">
<span style="font-size:10.5pt;font-family:Century;vertical-align:baseline;white-space:pre-wrap;">
通常、仕入債務の期間の方が短い（つまり早くお金が出て行く）。</span></p>
<div dir="ltr" style="background:#eee;border:1px solid #ccc;padding:5px 10px;">
<table style="border:none;border-collapse:collapse;">
<colgroup>
<col width="96" />
<col width="50" /></colgroup>
<tbody>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
収支</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
繰越</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
0</span></span></p>
</td>
</tr>
<tr style="height:14pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
買掛支払</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 1pt;border-top:solid #000000 .5pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
10</span></span></p>
</td>
</tr>
<tr style="height:13pt;">
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
</span></span></p>
</td>
<td style="border-left:solid #000000 .5pt;border-right:solid #000000 .5pt;border-bottom:solid #000000 .5pt;border-top:solid #000000 1pt;vertical-align:top;padding:0pt 4.95pt 0pt 4.95pt;">
<p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt;text-align:right;">
<span style="color:#000000;"><span style="font-size:11pt;font-family:'ＭＳ Ｐゴシック';vertical-align:baseline;white-space:pre-wrap;">
△10</span></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p><a href="//w.atwiki.jp/internetkyogakusys/pages/276.html" style="background:none;font-size:13px;color:rgb(90,54,150);" title="財務3級財務2級 比較貸借対照表・簡易資金運用表(オリジナル） (6s)">次回 財務3級財務2級 比較貸借対照表・簡易資金運用表(オリジナル）</a></p>
<h1> </h1>
