経常収支比率を知ってる社長は銀行員から一目置かれます

中小企業の財務チャンネル
16 Jan 202419:38

Summary

TLDRThis video script by Mori from Little Accounting addresses the importance of the 'operating income to expense ratio' in financial management. Often overlooked by company presidents and consultants, this indicator is highly regarded by banks for assessing a company's financial health and cash flow. The speaker emphasizes that a high operating income to expense ratio can impress banks and potentially improve loan conditions. The script explains how to calculate this ratio using profit and loss statements and balance sheets, and highlights the difference between operating income to expense ratio and operating profit ratio. It also discusses how banks use these ratios to detect potential financial discrepancies, advising viewers to understand and manage these ratios to avoid misunderstandings with financial institutions.

Takeaways

  • 📊 The script discusses the importance of the 'Operating Expense Ratio' (経常収支比率) in financial management and its significance to banks.
  • 🏦 Banks highly value the Operating Expense Ratio as it indicates the financial health and cash flow status of a business, but many company presidents and consultants are unaware of it.
  • 🤔 The Operating Expense Ratio is a critical indicator for banks to assess the risk of lending, and a lack of awareness among company presidents can lead to misunderstandings or difficulties in securing loans.
  • 🔢 The ratio is calculated by dividing operating income by operating expenses and expressing it as a percentage. It should ideally be over 100%, indicating more income than expenses.
  • 💡 The script suggests that understanding and managing this ratio can positively influence a bank's perception of a company's financial stability.
  • 📈 The Operating Expense Ratio, along with the Operating Profit Ratio (経常損益比率), can be used to detect any discrepancies in a company's financial reporting, which might indicate 'window dressing' or manipulation of figures.
  • 🕵️‍♂️ Banks use automated systems like 'caster' to calculate and analyze financial ratios, reducing the need for manual calculations by bank staff.
  • 🚫 A significant discrepancy between the Operating Expense Ratio and the Operating Profit Ratio can raise red flags for banks, potentially indicating fraudulent financial practices.
  • 📋 Companies are advised to prepare and understand their financial statements, especially focusing on the Operating Expense Ratio, to be able to address any concerns raised by banks during loan negotiations.
  • 🛑 If a company's Operating Expense Ratio is below 100% and significantly different from the Operating Profit Ratio, banks may request further explanations or documentation to clarify the situation.
  • 🗣️ The script emphasizes the importance of clear communication and transparency in financial reporting to maintain a good relationship with banks and secure financing.

Q & A

  • What is the main topic discussed in the video script?

    -The main topic discussed in the video script is the importance of understanding and monitoring the 'operating income to expense ratio' for business owners, as it can significantly impact their relationship with banks.

  • Why is the operating income to expense ratio often overlooked by business owners?

    -The operating income to expense ratio is often overlooked by business owners because it is a financial indicator that is not widely known or understood among them, whereas bankers and financial institutions pay close attention to it.

  • What is the significance of the operating income to expense ratio in banking?

    -In banking, the operating income to expense ratio is significant because it helps to assess the financial health and cash flow situation of a business. It is a crucial indicator for banks to determine the creditworthiness of a business.

  • How does the operating income to expense ratio differ from other financial indicators like operating profit?

    -The operating income to expense ratio differs from other financial indicators like operating profit in that it focuses on the cash inflow and outflow related to the core business operations, rather than just the profitability as shown in the income statement.

  • What are the potential consequences if a business owner ignores the operating income to expense ratio?

    -If a business owner ignores the operating income to expense ratio, they may face difficulties in securing loans or getting favorable terms from banks. It could also lead to misunderstandings or suspicions from the bank about the business's financial stability.

  • How can a business owner calculate their operating income to expense ratio?

    -A business owner can calculate their operating income to expense ratio by dividing their operating income by their operating expenses and then multiplying the result by 100 to get a percentage. Operating income includes sales revenue, operating income, and any increases in receivables or payables, while operating expenses include cost of goods sold, selling expenses, and general administrative expenses.

  • What is the expected range for the operating income to expense ratio?

    -The expected range for the operating income to expense ratio is typically above 100%, indicating that the business is generating more income than it is spending on operations. A ratio below 100% suggests that the business is spending more than it is earning, which could indicate financial stress.

  • How does the operating income to expense ratio relate to the concept of 'window dressing' in financial statements?

    -The operating income to expense ratio can be used to identify potential 'window dressing' in financial statements. If there is a significant discrepancy between the ratio and the reported profits, it may suggest that the financial statements have been manipulated to present a more favorable picture of the company's financial health.

  • What steps can a business owner take to ensure that their operating income to expense ratio is favorable?

    -Business owners can ensure a favorable operating income to expense ratio by closely managing their cash flows, optimizing their operational efficiency, and controlling their expenses. They should also regularly review and adjust their financial strategies to maintain a healthy cash flow.

  • How can a business owner prepare for discussions with bankers regarding the operating income to expense ratio?

    -Business owners can prepare for discussions with bankers by understanding their own operating income to expense ratio, being able to explain any fluctuations or discrepancies, and demonstrating how they are actively managing their cash flow and financial health.

  • What is the role of financial analysis systems like 'Caster' in evaluating a company's financial health?

    -Financial analysis systems like 'Caster' automate the process of calculating key financial ratios, such as the operating income to expense ratio, and analyzing trends over multiple periods. They help bankers quickly identify potential red flags or concerns in a company's financial statements without manually performing the calculations.

Outlines

00:00

📊 Understanding the Current Profit and Loss Ratio

The speaker, Morio from Ko-Kai, thanks the audience for watching and introduces the topic of the current profit and loss (P&L) ratio. This financial indicator is often overlooked by company presidents but is highly valued by banks. The P&L ratio is a fundamental financial metric, crucial for assessing a company's cash flow and profitability. Despite being a basic concept, many company leaders are unaware of it. The speaker emphasizes the importance of this ratio for managing a business and suggests that understanding and promoting it can positively impress bank officials. The P&L ratio is calculated by dividing the current income by the current expenses and expressing it as a percentage. It is used to check the financial health of a company, and banks use it to evaluate the solvency and cash flow of businesses. The speaker advises the audience to calculate their company's P&L ratio for the past few years to understand its financial standing and to avoid any misunderstandings with banks that could affect loans or credit terms.

05:02

💼 The Significance of Current Profit and Loss Ratio in Banking

The video script explains that the current profit and loss ratio is a key indicator for banks to assess a company's financial stability. It is generally expected to be over 100%, indicating that the company's income exceeds its expenses. If the ratio is below 100%, it suggests that the company is operating at a loss. Banks tend to prioritize the operating profit and ordinary profit only when the current profit and loss ratio is above 100%. If the ratio is below 100% and yet the company reports profits, it raises suspicions of potential financial manipulation. The script also introduces the concept of 'current profit ratio', which is calculated using only the current profit from the income statement, and is compared with the current profit and loss ratio to check for any discrepancies that might indicate 'window dressing' in the financial statements. Financial institutions often use automated systems to calculate these ratios and analyze the financial health of a company.

10:02

🚨 Analyzing Discrepancies in Financial Ratios

The speaker discusses how banks use the difference between the current profit and loss ratio and the current profit ratio to detect potential 'window dressing' in a company's financial statements. If the current profit and loss ratio is below 100% but the profit ratio is above 100%, it raises a red flag for bankers. The automated system, referred to as 'caster', compares these ratios over several periods to identify any significant discrepancies. A difference of up to 5% might be tolerable, but anything beyond that indicates potential financial manipulation. The script suggests that banks may request further explanations or documentation if the ratios suggest suspicious activities. It also lists several areas that banks might investigate, such as inventory levels, accounts receivable, and expenses, to ensure that the company's financial statements are accurate and not artificially inflated or deflated.

15:04

📚 Preparing for Bank Inquiries and Financial Explanations

The final paragraph of the script advises company presidents and financial officers on how to prepare for inquiries from banks regarding their financial statements. It suggests that companies should proactively calculate and understand their current profit and loss ratio and current profit ratio to be ready to explain any discrepancies. The speaker warns that banks may have suspicions if the financial statements do not add up, and it is crucial to be able to provide clear explanations for any unusual increases in inventory, receivables, or other financial items. The script also advises companies to be prepared to show their financial statements and to be ready to explain their financial situation in detail to maintain a good relationship with banks and secure future financing.

Mindmap

Keywords

💡Operating Profit Margin

Operating Profit Margin, also known as the operating ratio, is a financial metric that indicates the profitability of a company's core operations. It is calculated by dividing operating income by net sales. In the video, the speaker emphasizes that banks highly value this ratio, using it to assess the financial health of a company. It's a key indicator that can influence a bank's decision to lend or not, as it reflects whether a company's main business is generating enough income to cover its expenses.

💡Financial Indicator

A financial indicator is a measurable metric that provides insights into a company's financial performance. The video discusses how the operating profit margin is a significant financial indicator that is often overlooked by company presidents but closely monitored by banks. It is used to gauge the efficiency and profitability of a company's operations, which is crucial for making informed business decisions and securing financial support.

💡Bank Financing

Bank financing refers to the process of obtaining funds from a bank or financial institution, typically in the form of loans or credit facilities. The script mentions that companies with a higher operating profit margin are more likely to receive favorable financing terms from banks. This is because a higher margin indicates better financial stability and lower risk, making the company a more attractive candidate for lending.

💡Cash Flow

Cash flow represents the movement of cash into and out of a business. It is a critical aspect of a company's financial health. In the video, the speaker explains that even if a company shows a profit on its income statement, it might still face cash flow issues if the operating profit margin is low. Banks use this metric to understand if a company's core business activities are generating enough cash to sustain operations.

💡Profit and Loss Statement

A profit and loss statement, also known as an income statement, is a financial document that outlines a company's revenues, costs, and expenses during a specific period, ending with the net profit or loss. The video script uses the profit and loss statement as one of the primary documents to calculate the operating profit margin, highlighting its importance in financial analysis.

💡Balance Sheet

A balance sheet is a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. The video mentions the balance sheet in the context of calculating the operating profit margin, as changes in accounts receivable and other balance sheet items are factored into the income calculation.

💡Financial Misrepresentation

Financial misrepresentation refers to the act of providing misleading or false financial information, often to manipulate financial results or hide financial issues. The script warns about the potential for financial misrepresentation when there is a significant discrepancy between the operating profit margin and the profit shown on the income statement, which could raise red flags for banks.

💡Inventory

Inventory refers to the goods and materials a company holds for sale or use in production. The video script discusses how inventory levels can be scrutinized by banks as a potential area for financial misrepresentation. Sudden increases in inventory might be seen as suspicious and could lead to questions about the company's financial practices.

💡Accounts Receivable

Accounts receivable represents the money owed to a company by its customers for goods or services provided on credit. In the video, the speaker mentions that an increase in accounts receivable should be considered when calculating the operating profit margin, as it affects the company's cash inflow.

💡Depreciation

Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. The script explains that depreciation is an expense that reduces the value of assets over time and should be subtracted when calculating the operating profit margin. However, it does not affect cash flow, which is why it's important to differentiate between accounting profits and cash-based profits.

💡Financial Analysis

Financial analysis is the process of evaluating a company's financial performance and position by reviewing its financial statements and ratios. The video emphasizes the importance of financial analysis for banks, which use various metrics, including the operating profit margin, to assess a company's financial health and creditworthiness.

Highlights

The speaker introduces the topic of 'Operating Profit Margin' and its importance in banking and business management.

Operating Profit Margin is a crucial financial indicator often overlooked by CEOs but highly valued by banks.

Banks use the Operating Profit Margin to assess the financial health and cash flow status of a company.

The speaker emphasizes that CEOs should be aware of this indicator to avoid misunderstandings with banks regarding financing.

Calculating the Operating Profit Margin involves dividing operating income by operating expenses and expressing it as a percentage.

The Operating Profit Margin should be calculated for the past 3 to 5 years to understand a company's financial trend.

A high Operating Profit Margin indicates that a company's core business is generating more income than expenses.

The speaker explains how to calculate operating income and expenses using profit and loss statements and balance sheets.

The importance of distinguishing between cash inflows and outflows is highlighted for accurate financial analysis.

Banks may use automated systems to calculate financial ratios like the Operating Profit Margin to assess loan applications.

The speaker advises CEOs to consult with tax accountants to understand and calculate their company's Operating Profit Margin.

A discrepancy between the Operating Profit Margin and the profit shown in the income statement can raise suspicions of financial manipulation.

The Operating Profit Margin, when above 100%, indicates that the company is generating more cash from its core business than it spends.

The speaker introduces the concept of 'Operating Loss Ratio' and its use in checking for potential financial discrepancies.

A significant difference between the Operating Profit Margin and the Operating Loss Ratio over several periods can be a red flag for banks.

The speaker suggests that CEOs should be prepared to explain any significant increases in inventory or receivables to banks.

The session concludes with advice on how to approach bank negotiations with a clear understanding of financial ratios and their implications.

Transcripts

play00:00

はい皆さんこんにちは小会計の森尾です

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いつも動画をご覧いただきありがとう

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ございます本日は経常収支比率を知って

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いる社長は銀行院から一目置かれますと

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いうテーマで解説をさせていただきたいと

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思いますこの経常収支比率という指標が

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財務指標がございましてよく言われるのは

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あの見ていない銀行員はいないのに見て

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いる社長はほぼいないとよく言われる指標

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でございます何かと言いますと経常収支

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比率という指標比率これあの銀行院の方の

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中では非常に処方的なあの最初の方で勉強

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するような財務指標なんですねで見てい

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ない銀行員はおそらくいませんでほとんど

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の銀行院の方がこの経常収支比率を重視さ

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れています一方でえ社長様あとあの顧問

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税理産での知名度が非常にいまいあの

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ほとんどの社長様ほとんどの税理産ん知ら

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ないのがこの経常収支比率でもあります

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銀行院は見ているのに社長と顧問ゼリ士は

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見ていないというですのでこのこの多くの

play01:00

社長様が意識してない指標ですのでただ

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一方で銀行員は非常に重視している指標

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ですですのでこれを意識して経営している

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ことを銀行院の方にアピールしていただく

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ことで結構銀行院の方があ社長なんでご

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存知なんですか経常収支率なんてあの驚か

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れたりとかあのすごいですねみたいなお

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褒めの言葉を頂戴することもあるようです

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ので是非この経常収支比率今日は覚えて

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いただきたいなと思いますで銀行ではこの

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経常収支比率ですが資金繰り状況を把握

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するため1つあの本業でしっかりと資金が

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回っているかどうか帳簿上決算所場黒字で

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あってもお金が回らないお金の利益とお金

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って全く違いますのでこの資金繰り状況を

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把握するためにこの経常収支比率活用し

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たりですとかあと決算書中で風色決算して

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ないかのチェックをするために活用して

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いると言われています非常に重要な指標

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ですのでこの自社の経常収支比率何%なの

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かというのは過去3年分5年分しっかりと

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計算していただくとよろしいかと思います

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銀行院は見てますので皆さんは見てない

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ただ皆さんが見てないことで銀行員は見て

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いって銀行から怪しまれてるそこに気づけ

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ない皆様がなんで銀行から融資が受けられ

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ないかなんで急に条件が悪くなったのか

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思い当たる欲がなかったりするとこの経常

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収支比率が原因だったりしてそれがただ

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誤解であることも多いんですね職してい

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ないのに銀行員が勝手に復職してると

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決めつけてでまともに皆さんにその内容を

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聞いてくることもなくもう金を貸すのは

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一旦やめとこうみたいになってるケスも

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ありますのでこの経常収支率が銀行員の方

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の誤解を生んでないか知るためにも確認

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するためにも自社の経常収支比率必ず計算

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してみてくださいでこの経常収支比率なん

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ですが経常収入を経常支出で割りますで

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100かけてパーセンテージ

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単位で出します何パセですですので収入÷

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支出ですキャッシュインキャッシュアウト

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で資料は直前のPLですね損益計算書と

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直前のBSバランスシート貸借対象表と

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直前前期のバランスシートつまり2気分の

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バランスシートと1気分のPLこの3つの

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3枚の書類によって経常収支率出してまり

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ますで常収入というのは損益計算書の売上

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高と営業外収益ですね収益にえ販売債権の

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増加額売掛金受け取り手方が増えたら2

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気分のバランスシート比較していただいて

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売掛金が今期は前期より増えていたらこの

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増えた分をマイナスするで増加額を

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マイナスしますので売掛金が減っていたら

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これ逆にプラスをしたりしますで前金の

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増加額をさらに売上高営業業外収益に足し

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ますで支出お金の出の方出ていくお金の方

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は売上減価販売費及び一般管理費営業外

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費用の損益計算書の項目からバランス

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シートの多資産増加額足して仕入れ債務

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増加額引いて前渡し金増加額え足してで

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損益計算書の減価償却費を引いてで

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引き当て金繰り額引いてなんでこれ2つ

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引くかというとここに含まれてるんですが

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減価償却費お金出てまりません出ていき

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ませんので支出からは除くために引く

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前払い費を増加額を足し未払い費を増加額

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を引きますもう皆さん煙立ってますよね頭

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にですのでこれを経者の方が計算するの

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なかなかあの大変かと思うのであの今度

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顧問税理さんとお会いする時に前期の計算

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書全前期の計算者お手元にご用意いただい

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て経常収支比率何%になるかっていうのは

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確認するののお手伝いいただく税理さに

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ですねそれはお勧めしますで収入を支出で

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はありますので基本的には100%以上と

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いうのが大前提です100%以上というの

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は収入が支出より多い状態ですねこれが大

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前提で100%未満ということは収入より

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支出の方が多い支出釣果赤字お金が出てっ

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てる本業でマイナスの状態であることを

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意味しますでよくあの銀行員の方は損益

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計算書の営業利益経常利益を重視すると

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言われますがこれは正しくもあり正しく

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ない目もあって前提としてこの前に経常

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収支比率が100%以上を前提とした上で

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銀行は総員計算所の営業利益経常利益を

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重視します逆にと経常収支率が100%

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未満であってもあるのに営業利益経常利益

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は黒字だと違和感風色してないかの疑問

play05:57

疑惑を抱きますので是非この経営業利益

play06:00

経常利益はプラスであればいいかというと

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経常収支比率は100%以上ということは

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財前提としてるってのは是非抑えてみて

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くださいで風色決算をどうチェックしてる

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かと言いますと経常収支比率と経常損益

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比率というのもまた別に出しますこの差で

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風色決算のチェックをされてる金融機関が

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多いようですで経常損益比率というのは

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経常収益を計上費用で割りますで同じよう

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に100がかけて何%出しますでこれは

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直前期のPLのみ損益計算書のみで計算し

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ます先ほどの計上収支比率はえ直前のPL

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1枚と2期分の貸借対象表2枚の3枚で

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計算しましたが計上損益比率というのは

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直前の損益計算書のみで計算します計上

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収益というのは売上高と営業外収益先ほど

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の経常収支比率のここがない部分ですねで

play06:59

経常費用というのは売上減価販売費及び

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一般管理費営業外費用ここから減価償却費

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と引き当て金繰り入れ額はこれ経常収支

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比率を出す時と同じようにやりますこれ何

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をやってるかと言うと同じぐらいになる

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はずでしょっていうのがあの本題なんです

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この経常収入というのはお金現金でいくら

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入ってきたかで経常支出っていうのは現金

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でいくら出ていったかその差額でいくらも

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勝ったかつまり100%超えるってことは

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入ってきたものが出てったものより超える

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部分この超える100を超える部分が利益

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になるわけですね収入が支出を超えてる

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部分これは100%下回るということは

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分母の方が大きくなりますので支払いの方

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が多くて収入が少ないってことはその分

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赤字になってるお金が出てってるこれと

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損益計算書の売上高営業外収益と経費費用

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ですねまほとんど一致するはずでしょって

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いうのが本題の考え方なんですただ一致し

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てない会社が結構あるのでこの帰り差を見

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ていくのがこの風色決算のチェックの方法

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になりますでこれあの今まで色々こうご

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説明しましたが金融官さんがわざわざ銀行

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員の方が電卓叩いて計算することはなくて

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多くの金融官さんはこのキャスターと呼ば

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れるシステムで自動計算する金関算が多い

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ようです決算書毎年皆様からいだいたら

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本部の方へそのまま渡し送ってで本部の方

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であの事務センターと呼ばれるところで

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入力する方もあるようであの先OCRで

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自動的に読み込んじゃう金関さもあるよう

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ですが決算書をとにかくシステムに登録

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するわけですねでそうすると自動的にこの

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キャスターというシステムが財務分析をし

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てでそこにあの銀行員がですの人の手は

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加わらないわけですねでこのキャスターと

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いうシステムが勝手に経常収支比率経常

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損益比率をを出しましてこの差をこの

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システムが分析していきますで経常収支

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比率と経常損益比率の差を1期だけ見るん

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ではなくて3から5期分比較してる金感が

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多いようですで経常収支比率が100%

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未満経常損益比率が100%以上これが

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危険信号なんですね何かというと風色の

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疑いありの危険信号です何かというと損益

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計算書を見ると黒字なんだけどもおで見る

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と赤字つまりこの差を埋めるために何か

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風色数字調整をしてないかどうかという

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疑いの目が入り込むことですねでこの経常

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収支比率と経常損益比率の差なんですが

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まず問題なし要注意以上という3区分にさ

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れる金融感が多いようですで問題ないのは

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経常収支率がもう100%以上であれば

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もう問題ないですねあのキキャッシュイン

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収入の方がキャッシュアウトよりも多い多

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わけですのでその多い分は本業でしっかり

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とお金を埋めてるこれが借入で金の返済に

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回る原子になるわけですですので経常収支

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比率が100%以上でも損益計算書を見

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たら赤字これ問題ないんですねじゃその

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赤字って何で生まれたかというと減価償却

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費によって赤字になったよく減価償却費を

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引いた赤字減価償却費の肺内の赤字であれ

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ば金融機関はそんなに問題ししないです

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よってよく言われると思いますもちろん

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その出た赤字で債務長官なったら別ですし

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純3金額がこう大きく削れるような赤字に

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なってしまったら別ですが基本的には減価

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償却費による赤字というのはお金の出が

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ないあの赤字ですのでこの経常収率は

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100%以上確保できてることがあるん

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ですねですのでこの経常収支比率が

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100%以上であれば例え損益計算書が

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赤字であっても問題ないという判断が

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加わりますと経常出資比率が100%

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下回っちゃってるんですが損益計算書の元

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に計算した先ほどの計上損益比率の差が

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5%程度の差であればま許容範囲かな

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そんなに数字をいじってないな要注意は

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この経常収支比率は100%未満である

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ことを前提としこの管理率が5%以上

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100%未満例えば経常収支比率が

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98%なのに経常損益比率が

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105とかそす7%の借りがあるわけです

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ね90%98%と105これ何かというと

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キャッシュ現金で見たらお金が出ていっ

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てるはずなのに決算書見ると結構黒字が出

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てるなんだろうこの違和感っていうのを

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こう追求していくんですねあの帰りが出て

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くる5%10%帰りが出てくるとかな

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なんかやっぱ数字いじっちゃってんな車長

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粉食しちゃってるかもなで異常はこの帰り

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率が10%経常収支比率が90%なのに

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経常損益比率が110%とかもう20%も

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差が出てしまってるとえぐい風色してるな

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とでそうなるともう基本的に銀行さんはあ

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もうこれ確認するのもちょっと危ないかも

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なとそんなとこに在庫表を出してください

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なんて言って社長がなんだそんなこと今

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まで言われたこともないのにみたいな逆上

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されてもめどくさいなみたいなあの思いが

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働くかもしれませんこれが10%以上結構

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帰りが出てしまってるでこれらの評価も

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わざわざ銀行員の方が電卓叩きながら表に

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しながら分析することはなくて先ほどの

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キャスターというシステムが自動的に経常

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収支率経常損益筆を出しながらその帰りを

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見ながら問題なし要注意異常という判定も

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パンとしてくれるようになってるようです

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ですのでもうこの辺は機械的に分析をされ

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ていきますあとは人が加わるんですねこの

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この経常収支比率が100%未満本題現金

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ベースで見たら赤字なのに損益計算書に

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見ると黒字にしてるまたその差が激しいお

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金は大きくだだ漏れしてるあの大きく出血

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してるでもなぜか損益計算書だけは黒字を

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維持してるしかもそこそこの黒字これは

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社長が大きく手を加えてる可能性がある

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この要注意と異常がポンと定の枠のとこに

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出てきたらあとは何をチェックしなさいと

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いうのもあの大体書いてあるようです売上

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の核計上してないかあとは不良債権売掛金

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で回収できないものが発生してないかとか

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仕入れまたは売上の形状漏れ利益を大きく

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見せるために仕入れに本台上げて利益を

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減らさなきゃいけないのにわざわざあの

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仕入れを除いちゃってる経費を除いて黒人

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に見せかけてないかとか棚卸しさんの架空

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形状重小企業の風色の9割は在庫でやられ

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てるみたいなのは銀行院の方が書かれた方

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に書かれてありましたがま大体在庫が

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怪しまれるケースが多いと思います棚卸

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さんの架空形状お金はマイナス計上収支

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比率は100%しまってて明らかに支出の

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方が多いはずなのに黒字で在庫を見るとあ

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大幅に増えてるまこいつだなみたいなあの

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この不良資産の運がないかっていうのを

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チェックしなさいとかあとは費用の

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繰り延べこれあの本来今年に落とさなきゃ

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いけない経費なのにそれ落としちゃうと

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赤字になっちゃうからじゃあ一旦前払い

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費用にしとくかみたいな処理をしてしまっ

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てないかとかあとは逆に仕入れ以外の経費

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で本来今月の経費なのに来月に支払う場合

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本当は今月の経費に入れなきゃいけないの

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に利益を増やすために形状を送らせてると

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かあとは売上の繰上げ形状はよきの売上な

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のに前倒ししてないかとかあのこういうの

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をちゃんとここもチェックしなさいよって

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いうの記載があのあってでその通りに銀行

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院の方が皆様にヒアリングをし疑問が解消

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されなければ運職の疑いありで次融資の

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相談が来た時にどうしようかなみたいな

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ただこれらでやっぱ聞きづらいそうなん

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ですね銀行の方からすると

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の疑いがありとあの本部の方で作成した

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分析表には出ていると要注意異常だとで

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それを解消しないとお金はなかなか次ぎ

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かせないとただ解消するために質問する

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ことで先ほどのように社長に怒られること

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もあってじゃあ黙ってこのままあの社長様

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からお話があったとしても次の決算見させ

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ていただけませんかとかもうちょっと資産

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表を見させていただけませんかでなんとか

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やり過ごしてあの次の決算書が出て経常

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収支比率が100%以上になってその時に

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ようやくまた次の有子の話相談乗ろうかな

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とかあのそういうことって皆さん分かり

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ませんよねあの次の決算書を見させて

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くださいと言うとあそっかじゃ来期になれ

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ば金借りられるんだみたいなあのなんで

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だろうみたいなよくわかんないけどみたい

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なあの実はあの経常収支比率がそういった

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銀行員の言動につがってることって結構

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あってその裏には風色決算の疑いがあって

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でも皆さん風色決算してないっていう

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ケースも結構あるんです期末に大量に在庫

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を仕入れたとでその在庫を仕入れたのは次

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木が開けた時にたまたま大口の注文が入っ

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てきてたので次木が開けたらすぐ納品して

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在庫が減るとでも期末たまたまその翌月に

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欲気の頭に収める在庫を買っちゃったとそ

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すと期末の在庫はボコンって膨らみますよ

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ねそすと2気分の貸借対象を比較すると

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在庫は急激に増えてるわけですねでそう

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するとなんだこの在庫の異常な伸びはと

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ただ皆さんから説明をちゃんとすれば解消

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されるものがなんか在庫を見せてくださ

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いってなかなか風色を疑ってますみたいな

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メッセージに伝わってしまうこともあるの

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で銀行員の方が言えないとですので決算

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説明と言われる決算書を報告する時に皆

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さん是非あのまず決算者を持っていく前に

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この経常収支比率と常損益比率の差必ず彼

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ら見ますでその彼らが見て疑わしいと思っ

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た時に質問してくれないことにを想定して

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皆さんが先に彼らより先んじてこの2つの

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指標を計算してそんな大したあの難しい

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内容ではありませんのでネットして調べて

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いただければたくさん出てきますですので

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調べてその突っ込まれそうなところがない

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か決算書にないかまずはその突っ込まれる

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かどうか経常収支比率と経常損益比率の差

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こういった管理率というのを彼らから見

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ます見られますのでこの皆さんの決算書

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作った決算書に管理率が出てたらじゃあ

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在庫を突っ込まれたりとか売掛の増加を

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突っ込まれたりする可能性があるかもしれ

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ないじゃあそれに対してどう回答しようか

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逆に言うとどう説明しようかもう決算説明

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の時に説明しちゃえこれが本来決算説明の

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時に事前に皆さんが用意していただきたい

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準備なんですねあの2期比較決書損益計算

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書を比較して売上が伸びて利益がおかげ様

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で伸びましたこんな営業成績があの営業の

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効果が出てまいりましたとかこういった

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経費削減にあのトラしたことが利益の増加

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につながりましたそこは銀行1番ポイント

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にしてるわけではないんですねこの経常

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収支率と経常損益比率の差を彼らはよく見

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てますのでその差を彼らに疑問疑惑抱かれ

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た時に解消できるもう先んじて皆さんから

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決算せ説明た時時にこれこれれこういう

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理由で在庫が増えました売り掛け金が増え

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ましたというのを先に説明していただける

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と次の融資につなぎありやすいと思います

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のでこの決算説明の場というのはあの事前

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に準備万端で望んでいただきたいなという

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風に思います本日は以上です失礼いたし

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ます

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[音楽]

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です

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