技術的貸借対照表 / technical-balance-sheet

ϝλϑΝͷજࡏೳྗ ͋Δ͍͸ύλʔϯʹΑΔϝ λϑΝݕূ IPHFۦಈษڧձय़ͷ-5ࡇΓ 5

ٕज़తෛ࠴

## ٕज़తෛ࠴ ։ൃऀࣗ਎͕ʮΑ͘ͳ͍ʯͱΘ͔Γ ͳ͕ΒΠϚΠνͳίʔυΛॻ͍ͨ࣌ ͳͲʹ࢖༻͞ΕΔ ϝλϑΝͱͯ͠ʮෛ࠴ʯ͕࢖༻͞Ε ͍ͯΔ

# ٕज़తෛ࠴ʹ ϝλϑΝͷٯద༻Λ ݕ౼͢Δ

## ෛ࠴ͱ͸ اۀձܭ༻ޠͰଞͷܦࡁओମʹۚમ ͳͲͷܦࡁతࢿݯΛҾ͖౉ٛ͢຿

## ෛ࠴ΛऔΓר͘؀ڥ ଞʹࢿ࢈΍७ࢿ࢈ɺඅ༻ͱऩӹ͕ڍ ͛ΒΕΔ ෛ࠴͸ࢿ࢈͔Β७ࢿ࢈Λআ͍ͨ΋ͷ

ͭ·Γ

## ିआରরද ࢿ࢈ ෛ࠴ ७ࢿ࢈

# ٕज़తିआରরදΛ ࡞ͬͯΈΑ͏

## ିआରরද ࢿ࢈ ෛ࠴ ७ࢿ࢈

## ٕज़తିआରরද ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈

### ͍ͭ͜Βʹؾͮ͘ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈

### ύλʔϯͷ͔͍͔ͭͨ ෛ࠴͕͋Δͷ͔ͩΒɺࢿ࢈ͱ७ࢿ࢈ ΋͋Δʢ͔΋͠Εͳ͍ʣ

## ෛ࠴ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈

### ྲྀಈෛ࠴ͱݻఆෛ࠴͕͋Δ ٕज़తෛ࠴ ٕज़తྲྀಈෛ࠴ ٕज़తݻఆෛ࠴

### ٕज़తྲྀಈෛ࠴ ૣ͘ฦͭ͢΋ΓͰෛͬͨ΋ͷ ʮࠓ೔ϦϦʔε͢ΔͨΊʹඍົͳ࣮ ૷Λڐ༰͢ΔʯͳͲ Ұൠతʹٕज़తෛ࠴͸͜ΕΛࢦͯ͠ ͍Δʢ͸ͣʣ

### ٕज़తݻఆෛ࠴ ։ൃݴޠ΍ΞʔΩςΫνϟͷબ୒ͳ ͲʹΑΓൃੜͨ͠ෛ࠴ ྫ͑͹ʮ։ൃڌ఺Λ̎ڌ఺ʹ͢Δʯ ʮࣾ಺ϑϨʔϜϫʔΫΛ࢖༻͢Δʯ ͳͲ͕ݻఆෛ࠴ͱߟ͑ΒΕΔ

### ͜͜ͰͷϙΠϯτ ٕज़తෛ࠴͸ྲྀಈෛ࠴͚ͩͰ͸ͳ͘ ݻఆෛ࠴͕͋Δ͜ͱʹؾ͚ͮͨ ྲྀಈෛ࠴͚ͩͰ͸ͳ͘ɺݻఆෛ࠴ʹ ΋໨Λ޲͚ͯ͸Ͳ͏ͩΖ͏

## ࢿ࢈ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈

### ྲྀಈࢿ࢈ͱݻఆࢿ࢈͕͋Δ ٕज़తࢿ࢈ ٕज़తྲྀಈࢿ࢈ ٕज़తݻఆࢿ࢈

### ࢿ࢈ ݱۚ༬ۚ ചֻۚ ࢓ֻ඼

### ࢓ֻ඼ͱ঎඼ ࢓ֻ඼ചΕͳ͍ ঎඼ചΕΔ

### ٕज़త࢓ֻ඼ͱٕज़త঎඼ ٕज़త࢓ֻ඼ϦϦʔε͞Ε͍ͯͳ͍ ঎඼ϦϦʔε͞Εͨ

ϨϏϡʔ cc ࢓ֻ඼঎඼

### ͜͜ͰͷϙΠϯτ ෛ࠴ͷϝλϑΝ͔Βಋग़͞Εͨࢿ࢈ ʹɺ։ൃϓϩηεΛ౰ͯ͸Ίͯߟ͑ ͯΈΔ͜ͱ͕Ͱ͖ͨ ଞʹ΋౰ͯ͸Ίͯߟ͑ΒΕΔʢ͸ͣ

## ७ࢿ࢈ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈

͓΋͍͔ͭͳ͔ͬͨ ʢ͝ΊΜʣ

# Balance Sheet

## Wikipedia(en)

ෛ࠴

MJBCJMJUJFT

ٕज़తෛ࠴ ʹUFDIOJDBMEFCU 㱠MJBCJMJUJFT

## ଍ૡ͍ͯΈΔ

### liabilities EFCUUIBUNVTUCFQBJE ʜʜEFCUͬͯNVTU͡Όͳ͍ͷʁ

### debt TVNPGNPOFZPXFEUPTC PXFETUJMMUPCFQBJE ෷ͬͯͳ͍͚ͬͯͩͬΆ͍ʁ

### ٕज़తෛ࠴ ʮ୭͔͞Μʹ·ͩ෷ͬͯͳ͍͓ۚ ʢผʹ෷Θͳͯ͘΋͍͍͔΋ʣʯ͘ Β͍ͷχϡΞϯε͔΋͠Εͳ͍ ʮෛ࠴ʯͱ༁͢Δͷ͸ॏ͍ͷͰ͸

# ల։͍͚ͯ͠Δ

## ͨͱ͑͹ ٕज़తଛӹܭࢉॻ ٕज़తඅ༻ͱٕज़తऩӹͱ͸ ٕज़త࢓༁ ٕज़తצఆՊ໨Λߟ͑ͯΈΔ

# ϝλϑΝͷજࡏೳྗ ͋Δ͍͸ύλʔϯԽʹΑΔϝ λϑΝݕূ

## ϝλϑΝͱύλʔϯ ϝλϑΝͱύλʔϯ͸૬ิؔ܎ʹ͋ Δ

## ύλʔϯԽ ϝλϑΝΛؚΉύλʔϯΛݟ͚ͭͯ ΢ΥʔΫεϧʔ͢Δ͜ͱͰଥ౰ੑɺ ຊ࣭ɺ׆༻ํ๏ʹؾ͚ͮΔ ͔΋͠Εͳ͍

ແཧͷͳ͍ܭըΛ

Transcript