{"id":15864,"date":"2025-01-15T18:34:08","date_gmt":"2025-01-15T09:34:08","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=15864"},"modified":"2025-01-15T18:34:08","modified_gmt":"2025-01-15T09:34:08","slug":"cash-flow-statement-overview","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2025\/01\/15\/cash-flow-statement-overview\/","title":{"rendered":"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\uff1f\u4f01\u696d\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u7406\u89e3\u3057\u3088\u3046"},"content":{"rendered":"

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u793a\u3059\u91cd\u8981\u306a\u8ca1\u52d9\u8af8\u8868\u306e\u4e00\u3064\u3067\u3059\u3002\u53ce\u76ca\u6027\u3084\u8cc7\u91d1\u7e70\u308a\u3092\u628a\u63e1\u3057\u3001\u7d4c\u55b6\u72b6\u614b\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u57fa\u672c\u7684\u306a\u69cb\u6210\u3084\u5206\u6790\u65b9\u6cd5\u3001\u6d3b\u7528\u4e8b\u4f8b\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f<\/h2>\n

1.1 \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6982\u8981<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08Cash Flow Statement\uff09\u306f\u3001\u4f01\u696d\u304c\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u73fe\u91d1\u306e\u5897\u6e1b\u3092\u8a18\u9332\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002\u4f01\u696d\u6d3b\u52d5\u3092\u300c\u55b6\u696d\u6d3b\u52d5\u300d\u300c\u6295\u8cc7\u6d3b\u52d5\u300d\u300c\u8ca1\u52d9\u6d3b\u52d5\u300d\u306e3\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u306e\u73fe\u91d1\u6d41\u51fa\u5165\u3092\u8a73\u7d30\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n

1.2 \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u304c\u5fc5\u8981\u306a\u7406\u7531<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u5065\u5168\u306a\u8ca1\u52d9\u7ba1\u7406\u3092\u884c\u3046\u305f\u3081\u306b\u6b20\u304b\u305b\u306a\u3044\u30c4\u30fc\u30eb\u3067\u3059\u3002\u53ce\u76ca\u304c\u9ad8\u304f\u3066\u3082\u3001\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u73fe\u91d1\u306e\u52d5\u304d\u3092\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

2. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u69cb\u6210<\/h2>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u5927\u304d\u304f\u4ee5\u4e0b\u306e3\u3064\u306e\u6d3b\u52d5\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

2.1 \u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/h3>\n

\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08Cash Flows from Operating Activities\uff09\u306f\u3001\u672c\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u3089\u308c\u308b\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3057\u307e\u3059\u3002\u5177\u4f53\u4f8b\u3068\u3057\u3066\u306f\u3001\u5546\u54c1\u306e\u58f2\u4e0a\u3084\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

2.2 \u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/h3>\n

\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08Cash Flows from Investing Activities\uff09\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u58f2\u5374\u306a\u3069\u3001\u9577\u671f\u7684\u306a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3057\u307e\u3059\u3002\u8a2d\u5099\u6295\u8cc7\u3084\u4e0d\u52d5\u7523\u8cfc\u5165\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n

2.3 \u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/h3>\n

\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08Cash Flows from Financing Activities\uff09\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u8fd4\u6e08\u306b\u95a2\u3059\u308b\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u501f\u5165\u91d1\u306e\u5897\u6e1b\u3084\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

3. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n

3.1 \u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306b\u306f\u300c\u76f4\u63a5\u6cd5\u300d\u3068\u300c\u9593\u63a5\u6cd5\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002
\n\u76f4\u63a5\u6cd5: \u53ce\u5165\u3068\u652f\u51fa\u3092\u76f4\u63a5\u7684\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3002
\n\u9593\u63a5\u6cd5: \u5229\u76ca\u3092\u57fa\u306b\u8abf\u6574\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n

3.2 \u4f5c\u6210\u306e\u624b\u9806<\/h3>\n

\u55b6\u696d\u6d3b\u52d5\u3001\u6295\u8cc7\u6d3b\u52d5\u3001\u8ca1\u52d9\u6d3b\u52d5\u306b\u5206\u985e\u3059\u308b\u3002
\n\u73fe\u91d1\u6d41\u5165\u3068\u6d41\u51fa\u3092\u8a18\u9332\u3059\u308b\u3002
\n\u5404\u6d3b\u52d5\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5408\u8a08\u3057\u3001\u671f\u672b\u6b8b\u9ad8\u3092\u7b97\u51fa\u3059\u308b\u3002<\/p>\n

4. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6d3b\u7528\u6cd5<\/h2>\n

4.1 \u8ca1\u52d9\u72b6\u614b\u306e\u5206\u6790<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u76ca\u6027\u3060\u3051\u3067\u306a\u304f\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u55b6\u696d\u6d3b\u52d5\u3067\u30d7\u30e9\u30b9\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u7d9a\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u4e8b\u696d\u904b\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n

4.2 \u5012\u7523\u30ea\u30b9\u30af\u306e\u4e88\u6e2c<\/h3>\n

\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u65e9\u671f\u306b\u554f\u984c\u3092\u767a\u898b\u3057\u3001\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

5. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u4ed6\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u306e\u95a2\u4fc2<\/h2>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u88dc\u5b8c\u3057\u5408\u3046\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u4f75\u305b\u3066\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6df1\u3044\u8ca1\u52d9\u72b6\u6cc1\u306e\u7406\u89e3\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

5.1 \u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306e\u9055\u3044<\/h3>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8a18\u9332\u3057\u307e\u3059\u304c\u3001\u73fe\u91d1\u306e\u6d41\u308c\u3092\u76f4\u63a5\u7684\u306b\u306f\u793a\u3057\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u73fe\u91d1\u306e\u52d5\u304d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/p>\n

5.2 \u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306e\u95a2\u9023\u6027<\/h3>\n

\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u671f\u672b\u6642\u70b9\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8cc7\u672c\u3092\u793a\u3057\u307e\u3059\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u305d\u306e\u5909\u52d5\u904e\u7a0b\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/p>\n

6. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6ce8\u610f\u70b9<\/h2>\n

6.1 \u73fe\u91d1\u4ee5\u5916\u306e\u8cc7\u7523\u306f\u542b\u307e\u308c\u306a\u3044<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u73fe\u91d1\u306b\u9650\u5b9a\u3057\u3066\u8a18\u9332\u3055\u308c\u308b\u305f\u3081\u3001\u672a\u53ce\u91d1\u3084\u672a\u6255\u3044\u91d1\u306a\u3069\u306e\u52d5\u304d\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n

6.2 \u77ed\u671f\u7684\u306a\u8996\u70b9\u3067\u306e\u5224\u65ad\u306b\u6ce8\u610f<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u306e\u52d5\u304d\u3092\u793a\u3059\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u306e\u7d4c\u55b6\u5224\u65ad\u306b\u306f\u4ed6\u306e\u6307\u6a19\u3068\u4f75\u305b\u3066\u6d3b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

7. \u307e\u3068\u3081<\/h2>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u72b6\u614b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u55b6\u696d\u3001\u6295\u8cc7\u3001\u8ca1\u52d9\u306e3\u3064\u306e\u6d3b\u52d5\u306b\u5206\u3051\u3066\u73fe\u91d1\u306e\u6d41\u308c\u3092\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u6027\u3092\u8a55\u4fa1\u3057\u3001\u9069\u5207\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u52a9\u3051\u3068\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306e\u8ca1\u52d9\u5206\u6790\u306b\u6b20\u304b\u305b\u306a\u3044\u3053\u306e\u6307\u6a19\u3092\u6d3b\u7528\u3057\u3001\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u9ad8\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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