1020 会計初級編 pdf
TRANSCRIPT
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, BOND MBA 2003420067IBM
200682013 1UFJ - M&A - M&A
2014-2 - M&A - M&A - - NPO Startup Weekend/
M&A8BOND MBA
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MBA:Master of Business Administration
etc.
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130
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Agenda
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1.2.B/SP/L3.4.
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Facebook
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ACCOUNTTING
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!?
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!?
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!!!
= book keeping = accounting
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Quiz.
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5,00035,000
1/355,000=1
1/1=13=3,333
1/1=13=9
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Quiz.1 VS
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106
37.2
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Quiz. VS
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106
37.2
112
610 50012
610 2,00012
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B/S
P/L
4
3
P/LB/S
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B/SP/L
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2. B/SP/L
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= B/S = Balance Sheet = P/L = Profit and Loss
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300
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B/S P/L
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B/SP/L
B/S
P/L=
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P/L
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P/L-=1P/L
2013 2014 2015P/L+
P/L P/L
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P/L
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Quiz.
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7.8
4000
A B
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Quiz.
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5
C
1
60
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B/S
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B/SP/LB/S
2013 2014 2015P/L+
P/L P/LB/S
B/SB/S
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B/S P/L
32 B/S
B/S
P/L=
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B/S
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50 100 30 20 100
1
200
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Quiz. B/S
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3730
1720
A
2010
H24
450 1,120 670 430 100
P/L
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Quiz. 1.80 2.8070
37
3730
1720
A
2010
80
80
3730
1720
B
2010
24
80
56
3730
1720
2010
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2. B/SP/L
38 B/SP/L
50 100 30 20 100
1
200
300
500
1000
40
0
B/S P/L
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2. B/SP/L
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210 100 30 20 100
1
200
300
500
1000
40
0
B/S P/L
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3.
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100
70
30
100
100100
10,000
7,000
3,000
7,000
3,000
2,400
600
100100
10,000
Pls memo!!
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Quiz. 10
43 Thinking Time 2MIN.
110100=11,000
7,000
3,000
2,400
600
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44 Whats your choice?
A. 660B. 900C. 1,200D. 1,600
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D.1,600
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110100
11,000
7,000
4,000
2,400
1600 10
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Quiz. 10
46 Thinking Time 1MIN.
100110=11,000
7,000
3,000
2,400
600
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47 Whats your choice?
A. 660B. 900C. 1,200D. 1,600
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B.900
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100110
11,000
7,700
3,300
2,400
900
300
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Quiz. 10
49 Thinking Time 1MIN.
90100
7,000
3,000
2,400
600
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50 Whats your choice?
A. -400B. 0C. 300D. 540
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Quiz. 10
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90100=9,000
7,000
2,000
2,400
-400
10%
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10 1,000UP 1,000UP 10 1,000UP 700UP 300UP 10 1,000DOWN 1,000DOWN
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54 2803004.4!?
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300150141053030 20
50001,000 190101502530
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THINKING TIME
10MIN
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300
5,000
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Step1:
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=
300 150 15050%
5,000 1,000 4,000(80%)
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Step1:
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1005080
:50%
:80%
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Step2:
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50250
50
250
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:50% 50
:80% 250
50%
80%
(BEP)
(BEP)
BEPBEP
BEP
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Step4:
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:50% 50
:80% 250
(BEP)
(BEP)
1,000,000(5050%)
3,125,000(25080%)
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50%
80%
(BEP)
(BEP)
50%
80%
(BEP)
(BEP)
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300
5,000
25
25
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BEP Quiz () () ()
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BEP
BEP
BEP
BEP
A B
C D
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BEP Quiz () () ()
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BEP
BEP
BEP
BEP
A B
C D
() ()
()
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4.
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()
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100%
70%
30%