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【ストラテジ】財務会計は忘れちゃいけないお金の話

損益分岐点
赤字から黒字に切り替わるポイント

固定費

売上に関係なく発生するお金
人件費、賃料、光熱費

変動費

売上と比例して増減するお金が変動費
商品の生産に必要な材料など仕入にかかるお金

損益分岐点の計算

固定費 ÷ (1 - 変動費率)

変動費率
変動費 ÷ 売上高

在庫管理

先入先出法 後入先出法 移動平均法

財務諸表

貸借対照表(BS: バランスシート)

資産 負債 資本 を集計した表

損益計算書(PL: プロフィット・アンド・ロス・ステートメント)

費用 収益 を集計することで、その会計期間における利益や損失を明らかにする表

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