問18
頻出度★★★
貸借対照表を説明したものはどれか。
平成31年度 春期 ITパスポート試験 問18
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 18
Incorrectア
“A statement that presents the cash flow situation over a certain period, classified by type of activity” is a description of the cash flow statement (C/F). It shows the increase and decrease of cash in the operating, investing, and financing activity categories, and differs from the balance sheet, which shows financial position at a single point in time.
Incorrectイ
“A statement that presents a company's operating results based on the revenues and expenses incurred over a certain period” is a description of the income statement (P/L). It subtracts expenses from revenues to show profit (operating results), and its purpose differs from that of the balance sheet, which shows assets, liabilities, and net assets.
Incorrectウ
“A statement that presents the prior-period ending balance, current-period change, and current-period ending balance for each item of a company's net assets” is a description of the statement of changes in net assets (statement of changes in shareholders' equity). It shows how the breakdown of net assets changed, and its scope differs from that of the balance sheet, which shows the entire financial position including assets and liabilities.
- エ
正解 A balance sheet (B/S) is a financial statement that shows a company's financial position at a single point in time—the settlement date—in the three sections of assets, liabilities, and net assets. Because it follows the relationship “assets = liabilities + net assets”, the totals of the two sides (the debit side and the credit side) are equal, i.e. they balance, which is where the name comes from. Choice エ, “A statement that presents a company's financial position on the settlement date, classified into assets, liabilities, and net assets,” matches this definition exactly, so it is the correct answer.
ここがポイント
- Balance sheet (B/S) = shows the financial position at a single point in time, the settlement date, in the three sections of assets, liabilities, and net assets. By the relationship assets = liabilities + net assets, the two sides balance.
- Distinguishing the main financial statements: income statement (P/L) = operating results over a period (revenues and expenses); cash flow statement (C/F) = increase and decrease of cash over a period; statement of changes in net assets = changes in net assets.
用語