廣告

2020年10月24日 星期六

企業の本質、バランスシートに (Balance Sheet/資產負債表/Statement of Financial Position)





「PL(損益計算書)が良くてもバランスシートが悪い会社には近づかない」「私は投資家が何を求めているか知り尽くしている」。日本電産・永守重信会長の投資やM&A、経営論です。(会員向け記事です。登録無料)



NIKKEI.COM
日本電産・永守氏 企業の本質、バランスシートに
投資歴60年、日本電産・永守重信会長(76)は株で学んだ知識や経


貸借対照表(たいしゃくたいしょうひょう)とは、財務諸表の一つ。バランスシートbalance sheet、略称B/S)とも呼ばれる。独名はビランツ (Bilanz)。

主要科目[編集]

各区分の表示は、b:会社計算規則第74条 - 76条に定められている。

貸借対照表の主要科目例
資産の部負債の部
流動資産
現金預金
受取手形
売掛金
短期貸付金
未収入金
商品製品
仕掛品
貯蔵品
前渡金
前払費用
立替金
仮払金
繰延税金資産(流動)

固定資産

有形固定資産
建物構築物
機械装置
車両運搬具
工具器具備品
土地
建設仮勘定
無形固定資産
ソフトウェア
のれん
特許権
借地権
投資その他の資産
投資有価証券
関係会社株式
長期貸付金
破産更生債権
長期前払費用
敷金保証金
繰延税金資産(固定)

繰延資産

開業費
新株発行費
流動負債
支払手形
買掛金
短期借入金
コマーシャル・ペーパー
1年以内返済長期借入金社債
未払金
未払法人税等
未払消費税等
未払費用
前受金
預り金
仮受金
繰延税金負債(流動) 

固定負債

社債
長期借入金
退職給付引当金
繰延税金負債(固定)
 
純資産の部
株主資本
資本金
資本剰余金
資本準備金
利益剰余金
利益準備金
任意積立金
繰越利益剰余金
自己株式

評価・換算差額等

有価証券評価差額金
為替換算調整勘定

新株予約権
非支配株主持分

(注)○は連結決算固有、※は主に単独決算



財務狀況表,也叫做資產負債表GAAP舊制:Balance Sheet;IFRS制:Statement of Financial Position,為會計商業會計簿記實務上的財務報表之一,與損益表(綜合損益表)、現金流量表權益變動表並列企業四大常用財務報表。在財務會計中,資產負債表或財務狀況表是個人或組織的財務餘額的摘要,無論是個人獨資企業,商業合夥企業,公司,私人有限公司還是其他組織(如政府) - 營利實體。資產負債表利用會計平衡原則,將合乎會計原則的資產負債股東權益交易科目分為「資產」「負債及股東權益」兩大區塊,在經過分錄轉帳分類帳試算調整等等會計程序後,以特定日期的靜態企業情況為基準,濃縮成一張報表。其報表功用除了企業內部除錯、經營方向、防止弊端外,也可讓所有閱讀者於最短時間了解企業經營狀況。

近現代後,世界各地之會計原則經由公報與各種交流設定,漸趨一致。是故,會計成為世界各國企業通用的語言,同樣的,各地資產負債表除了報表所使用文字不儘統一外,模板與基本原則幾乎完全相同。

簡介[編輯]

資產負債表為會計上相當重要的財務報表,最重要功用在於表現企業體的經營狀況。就程序言,資產負債表為簿記記帳程序的末端,是集合了登錄分錄、過帳及試算調整後的最後結果與報表。就性質言,資產負債表則是表現企業體或公司資產、負債與股東權益的的對比關係,確切反應公司營運狀況。

就報表基本組成而言,資產負債表主要包含了報表左邊算式的資產部分,與右邊算式的負債與股東權益部分。而作業前端,如果完全依照會計原則記載,並經由正確的分錄或轉帳試算過程後,必然會使資產負債表的左右邊算式的總金額完全相同。而這個算式終其言就是

資產金額總計=負債金額合計+股東權益金額合計

2020年10月23日 星期五

武漢,人間煉獄 LXXII (72 nd、七十二) :Wuhan's recovery is a propaganda opportunity for China's government. 總整理 Coronavirus: Could the world have been spared? - FT. 掩飾Grieving families point to a coverup in Wuhan. 纳瓦罗:中共掩盖疫情导致巨大损失,“这笔帐必有到期的一天”



武漢,人間煉獄 LXXII (72 nd、七十二) :







A survey by an official think-tank in late April found that Wuhan was China's most popular destination, up from eighth before the virus hit



ECONOMIST.COM
Wuhan's recovery is a propaganda opportunity for China's government
Many of the city's citizens now accept the party line

coronavirus: Could the world have been spared? - FT

1 日前 — China and Covid-19: what went wrong in Wuhan? The first days and weeks of the pandemic were crucial. So why was no action taken? Through a six-month investigation in the city, the FT has uncovered the answers.


Grieving families in the COVID-19 epicenter of Wuhan are accusing local authorities of a coverup that cost lives.
Grieving families point to a coverup in Wuhan | NHK WORLD-JAPAN News
WWW3.NHK.OR.JP
Grieving families point to a coverup in Wuhan | NHK WORLD-JAPAN News
...

The virus was believed to be spreading quickly in Wuhan at the time, yet Zhang still drove his father to the city. He’d taken heed of the local authorities, who insisted there was no need to be on alert because human-to-human infections had not been confirmed.

The surgery went well – with one fatal caveat. His father was diagnosed with the virus. By February 1, he was dead.

“I felt like I’d driven my father to his death,” Zhang says. “I regret what I did. If I’d known the situation in Wuhan was that grave, I’d have never taken him. I’m so angry at the authorities.”


距离美国大选仅剩两个多星期,美中对抗态势不断加剧,特朗普总统贸易顾问纳瓦罗周一(10月19日)表示,从施行不公平贸易的经济战到“攻击美国政治制度”的信息战,中共对美国发动多方攻势。https://bit.ly/2HoGtZi

2020年10月22日 星期四

BBC:美國完全批准了雷姆昔韋 remdesivir作為新冠病毒用藥 VS WHO 說它無效 :What did the FDA say? What about the WHO study? 英國常用的Dexamethasone 沒在WHO 隨機試驗名單

 



BBC:美國完全批准了雷姆昔韋作為新冠病毒用藥:
醫院的患者將可用這種藥物,但聯合國衛生機構表示它的效果不大。


US gives full approval for remdesivir Covid drug

The drug will be given to patients in hospitals, but the UN health agency says it has little effect.




美國監管機構已完全批准抗病毒藥物瑞姆昔韋可在醫院治療Covid-19患者。

美國食品和藥物管理局(FDA)表示,該藥物的品牌Veklury在臨床試驗期間平均將恢復時間縮短了五天。FDA在一份聲明中說:“ Veklury是首個獲得FDA批准的COVID-19治療藥物。”

世界衛生組織(WHO)上週表示,雷姆昔韋對患者的生存幾乎沒有影響。世衛組織表示,這是基於自己的研究-但該藥物的製造商吉利德(Gilead)拒絕了該試驗的結果。

自5月份以來,雷姆昔韋僅在美國被授權用於緊急用途。在唐納德·特朗普總統對Covid-19測試呈陽性後,最近才將其發送給他。 此後他已康復。


US regulators have given full approval for the antiviral drug remdesivir to treat Covid-19 patients in hospitals.

The US Food and Drug Administration (FDA) said Veklury, the drug's brand name, cut the recovery time on average by five days during clinical trials.

"Veklury is the first treatment for COVID-19 to receive FDA approval," the FDA said in a statement.

The World Health Organization (WHO) said last week remdesivir had little to no effect on patients' survival..

The WHO said this was based on its own study - but the drug's manufacturer Gilead rejected the findings of the trial.

Remdesivir had been authorised for emergency use only in the US since May.

It was recently given to President Donald Trump after he tested positive for Covid-19. He has since recovered.




What did the FDA say?

In the statement, the FDA said the drug was approved on Thursday "for use in adult and paediatric patients 12 years of age and older and weighing at least 40 kilograms (about 88 pounds) for the treatment of Covid-19 requiring hospitalisation".

"Today's approval is supported by data from multiple clinical trials that the agency has rigorously assessed and represents an important scientific milestone in the Covid-19 pandemic," said FDA Commissioner Stephen Hahn.

The regulator said its decision was supported by the analysis of data from "three randomised, controlled clinical trials that included patients hospitalised with mild-to-severe Covid-19".

One of the studies showed that that "the median time to recovery from Covid-19 was 10 days for the Veklury group compared to 15 days for the placebo group".

What about the WHO study?

For its Solidarity clinical trial, the WHO tested the effects four potential treatments - remdesivir was one, but they also looked at malaria drug hydroxychloroquine, auto-immune drug interferon, and the HIV drug combination of lopinavir and ritonavir.

Dexamethasone, a low-cost steroid now widely used on Covid patients in intensive care in the UK, was not included in this study.

The four drugs were tested with 11,266 adult patients in total, across 500 hospitals in more than 30 different countries.

The results, which are yet to be peer-reviewed, suggested that none of these treatments had a substantial effect on mortality or on the length of time spent in hospital, the WHO said.

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