論点
中カテゴリ
連結精算表（全体） 100%
区分勘定科目単純合算S社修正連結修正 - 開始仕訳連結修正 - 当期仕訳
P社S社単純合算S社修正修正後開始仕訳合計修正後合算NCI損益のれん償却売却修正売却益振替合計連結精算表
連結B/S
BS土地63,00030,00093,00010,000103,000--103,000-----103,000
BS投資有価証券140,000-140,000-140,000▲160,000▲160,000▲20,000--20,000-20,000-
BSその他資産228,000202,500430,500-430,500--430,500-----430,500
BSのれん-----11,88011,88011,880-▲1,320--▲1,32010,560
BS資産合計431,000232,500663,50010,000673,500▲148,120▲148,120525,380-▲1,32020,000-18,680544,060
BS負債74,00049,000123,000-123,000--123,000-----123,000
BS資本金 - 期首残高194,500100,000294,500-294,500▲100,000▲100,000194,500-----194,500
BS資本金 - 当期変動額--------------
BS資本金 - 期末残高194,500100,000294,500-294,500▲100,000▲100,000194,500-----194,500
BS資本剰余金 - 期首残高27,500-27,500-27,500--27,500-----27,500
BS一部売却による変動-----------5,6505,6505,650
BS資本剰余金 - 期末残高27,500-27,500-27,500--27,500---5,6505,65033,150
BS利益剰余金 - 期首残高115,00079,500194,500-194,500▲76,020▲76,020118,480-----118,480
BS当期純利益20,0004,00024,000-24,000--24,000▲800▲1,320650▲5,650▲7,12016,880
BS剰余金の配当--------------
BS利益剰余金 - 期末残高135,00083,500218,500-218,500▲76,020▲76,020142,480▲800▲1,320650▲5,650▲7,120135,360
BS株主資本合計357,000183,500540,500-540,500▲176,020▲176,020364,480▲800▲1,320650-▲1,470363,010
BS評価差額 - 期首残高---10,00010,000▲10,000▲10,000-------
BS評価差額 - 当期変動額--------------
BS評価差額 - 期末残高---10,00010,000▲10,000▲10,000-------
BS非支配株主持分 - 期首残高-----37,90037,90037,900-----37,900
BS非支配株主に帰属する当期純利益--------800---800800
BS一部売却による変動----------19,350-19,35019,350
BS非支配株主持分 - 期末残高-----37,90037,90037,900800-19,350-20,15058,050
BS純資産合計357,000183,500540,50010,000550,500▲148,120▲148,120402,380-▲1,32020,000-18,680421,060
BS負債純資産合計431,000232,500663,50010,000673,500▲148,120▲148,120525,380-▲1,32020,000-18,680544,060
連結P/L
収益項目
PL収益489,000324,000813,000-813,000--813,000-----813,000
PLS社株式売却益5,000-5,000-5,000--5,000--650▲5,650▲5,000-
費用項目
PL費用474,000320,000794,000-794,000--794,000-----794,000
PLのれん償却額---------1,320--1,3201,320
PL当期純利益20,0004,00024,000-24,000--24,000-▲1,320650▲5,650▲6,32017,680
PL非支配株主に帰属する当期純利益--------800---800800
PL親会社株主に帰属する当期純利益20,0004,00024,000-24,000--24,000▲800▲1,320650▲5,650▲7,12016,880