家計に貸借対照表の感覚を!

柄ではないが鎌田は日商簿記一級を目指していた。公認会計士に比べるとハードルは低いが、それでも合格率は約10%で、そのうち8%は税理士と公認会計士が合格している。鎌田は二回受験して二回とも落ちた。美術を志し損ねたヒトラーになりたくなかったので、3回目は挑戦せずに別の路線を目指す事にした。

 

バランスシートと呼ばれる貸借対照表は資産と負債の関係を一目で理解出来る非常に便利なツール。一般的には法人の財務諸表の一部として使われるものだが、これを一般家庭の家計簿内に組み込むと意外と役に立つという事がわかった。

 

貸借対照表を勉強する上で、経営的に最も大切な事は「負債」と「純資産」の違いを理解する事と教えられる。これを会計的にいうと「負債」は「他人資本」で「純資産」は「自己資本」となる。

 

経営的に「他人資本」とは平たく言えば「借金」で、必ず返済しなければならないお金で、反対に「純資産」とは「利益剰余金」で、資産運用等によって得た利益の積み重ねであったり、株主から預かったお金で、会社を解散しない限り返済義務のないお金だ。

 

貸借対照表を暮らしの中に置き換えてみると「家計簿」となるが、細かく記載している人って意外と少ないと思うが、コロナウィルスの影響で受けた多くの人が家計の「やりくり」に奮闘していると思う。そして今ツアーコンダクターは最もコロナの影響を受けた筆頭かな。

 

休業補償や持続化給付金等の即席制度が出来たが、超短期的な措置であり、中長期的な案件は議論すらされていない。いよいよ収支のコントロールを真剣に考えなければならないという事だ。

 

収入と支出のバランスを常にチェックする事は大切だが、収入額に対する予算執行率を見直す為にも是非バランスシート感覚を家計や財布に取り入れてみよう。きっと多くの無駄を省く事が出来るよ。そして9月以降の完全失業率がどうなる事やら・・・。

 

I was aiming for first-class bookkeeping.  It's easier than CPA, but the pass rate is about 10%, of which 8% are passed by tax accountants and CPA.  I took the test twice and failed both times.  I didn't want to become Hitler, who failed to pursue art, so I decided to take another route for the third exam.

 

 The balance sheet is a very useful tool to understand the relationship between assets and liabilities at a glance.  It's commonly used as part of a company's financial statements, but I've found it to be surprisingly useful to include it in the household account book.

 

 In studying the balance sheet, the most important thing in business is to understand the difference between "liability" and "net assets".  From an accounting point of view, "liability" is "other's equity" and "net asset" is "equity".

 

 In terms of management, "others' capital" is simply "debt", which is the money that must be repaid. On the contrary, "net assets" is "retained earnings," which is the accumulation of profits obtained through asset management.  It is money that has been paid or has been deposited by shareholders and is not repayable unless the company is dissolved.

 

 If you replace the balance sheet with your daily life, it will be a "household account book", but I think that there are surprisingly few people who describe it in detail, but many people affected by the coronavirus are "making money"  I think you are struggling with.  And now the tour conductor is probably the first to have the most corona influence.

 

 Although an instant system such as leave compensation and benefits was established, it is a short-term measure and mid- to long-term projects are not discussed.  It means that you have to seriously consider the balance control.

 

 It is important to always check the balance between income and expenditure, but in order to reassess the budget execution rate for income, let's try incorporating a sense of balance sheet into households and wallets.  You can save a lot of waste.  And what happens to the unemployment rate after September...

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