無事、Part1・Part2 一発合格することができました!

Part 1 Section A.1. Financial Statements 財務諸表

The financial Statements

U.S. GAAP における財務諸表

  • Balance sheet (Statement of financial position) (貸借対照表)
  • Income statement (損益計算書)
  • Statement of cash flows (キャッシュフロー計算書)
  • Statement of comprehensive income (包括利益計算書)
  • Statement of changes in stockholders’ equity (株主資本等変動計算書)

The accounting equation

  • Assets – Liability = Closing Equity
  • Closing Equity = Opening Equity + Profit – Dividends
AssetsLiability
Closing Equity
DividendsOpening Equity
Profit
Closing Equity
  • Profit = Assets – Liability – Opening Equity + Dividends

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