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連結精算表（全体） 100%
区分勘定科目単純合算個別修正連結修正 - 開始仕訳連結修正 - 当期仕訳組替仕訳
P社A社単純合算開始仕訳個別修正仕訳修正後合算資本連結のれん未実現利益合計修正後合算資本連結のれん調整内部取引消去未実現利益消去合計連結精算表組替仕訳組替後
連結B/S
BS現金預金500,000200,000700,000--700,000----700,000-----700,000-700,000
BS売掛金300,000150,000450,000--450,000----450,000--▲30,000-▲30,000420,000-420,000
BS棚卸資産200,000100,000300,000--300,000----300,000---▲5,000▲5,000295,000-295,000
BS有形固定資産800,000300,0001,100,000--1,100,000----1,100,000-----1,100,000-1,100,000
BS無形固定資産150,00050,000200,000--200,000----200,000-----200,000-200,000
BS投資有価証券400,000-400,000--400,000----400,000▲316,000---▲316,00084,000-84,000
BSのれん-----------20,000▲4,000--16,00016,000-16,000
BS資産合計2,350,000800,0003,150,000--3,150,000----3,150,000▲296,000▲4,000▲30,000▲5,000▲335,0002,815,000-2,815,000
BS買掛金350,000180,000530,000--530,000----530,000--▲30,000-▲30,000500,000-500,000
BS短期借入金200,000100,000300,000--300,000----300,000-----300,000-300,000
BS長期借入金500,000150,000650,000--650,000----650,000-----650,000-650,000
BS資本金 - 期首残高800,000200,0001,000,000--1,000,000----1,000,000▲200,000---▲200,000800,000-800,000
BS資本金 - 当期変動額-------------------
BS資本金 - 期末残高800,000200,0001,000,000--1,000,000----1,000,000▲200,000---▲200,000800,000-800,000
BS資本剰余金 - 期首残高200,00070,000270,000--270,000----270,000▲70,000---▲70,000200,000-200,000
BS資本剰余金 - 当期変動額-------------------
BS資本剰余金 - 期末残高200,00070,000270,000--270,000----270,000▲70,000---▲70,000200,000-200,000
BS利益剰余金 - 期首残高225,50074,900300,400--300,400----300,400▲104,020---▲104,020196,380-196,380
BS当期純利益94,50030,100124,600--124,600----124,600▲1,000▲4,000-▲5,000▲10,000114,600-114,600
BS剰余金の配当▲20,000▲5,000▲25,000--▲25,000----▲25,000-----▲25,000-▲25,000
BS利益剰余金 - 期末残高300,000100,000400,000--400,000----400,000▲105,020▲4,000-▲5,000▲114,020285,980-285,980
BS株主資本合計1,300,000370,0001,670,000--1,670,000----1,670,000▲375,020▲4,000-▲5,000▲384,0201,285,980-1,285,980
BS非支配株主持分 - 期首残高-----------74,000---74,00074,000-74,000
BS非支配株主に帰属する当期純利益-----------6,020---6,0206,020-6,020
BS非支配株主配当-----------▲1,000---▲1,000▲1,000-▲1,000
BS非支配株主持分 - 期末残高-----------79,020---79,02079,020-79,020
BS純資産合計1,300,000370,0001,670,000--1,670,000----1,670,000▲296,000▲4,000-▲5,000▲305,0001,365,000-1,365,000
BS負債純資産合計2,350,000800,0003,150,000--3,150,000----3,150,000▲296,000▲4,000▲30,000▲5,000▲335,0002,815,000-2,815,000
連結P/L
PL売上高1,200,000500,0001,700,000--1,700,000----1,700,000--▲100,000-▲100,0001,600,000-1,600,000
PL売上原価800,000350,0001,150,000--1,150,000----1,150,000--▲100,0005,000▲95,0001,055,000-1,055,000
PL売上総利益400,000150,000550,000--550,000----550,000---▲5,000▲5,000545,000-545,000
PL販売費及び一般管理費250,000100,000350,000--350,000----350,000-----350,000-350,000
PLのれん償却額------------4,000--4,0004,000-4,000
PL営業利益150,00050,000200,000--200,000----200,000-▲4,000-▲5,000▲9,000191,000-191,000
PL営業外収益15,0003,00018,000--18,000----18,000▲1,000---▲1,00017,000-17,000
PL営業外費用25,0008,00033,000--33,000----33,000-----33,000-33,000
PL経常利益140,00045,000185,000--185,000----185,000▲1,000▲4,000-▲5,000▲10,000175,000-175,000
PL特別利益5,000-5,000--5,000----5,000-----5,000-5,000
PL特別損失10,0002,00012,000--12,000----12,000-----12,000-12,000
PL税引前当期純利益135,00043,000178,000--178,000----178,000▲1,000▲4,000-▲5,000▲10,000168,000-168,000
PL法人税等40,50012,90053,400--53,400----53,400-----53,400-53,400
PL当期純利益94,50030,100124,600--124,600----124,600▲1,000▲4,000-▲5,000▲10,000114,600-114,600