[{"data":1,"prerenderedAt":157},["ShallowReactive",2],{"topic-page:\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Finvesting-cash-flow-and-capital-investment":3},{"topic":4,"category":121,"seo":125,"breadcrumbs":130,"prerequisites":137,"nextTopics":138,"relatedTopics":144},{"id":5,"slug":6,"title":7,"summary":8,"canonicalPath":9,"categoryPath":10,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"generatedAt":14,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":16,"expectedKnowledge":19,"learningGoal":21,"keyTerms":22,"blocks":40},"qualification-business-accounting-grade-3-cash-flow-statement-investing-cash-flow-and-capital-investment","investing-cash-flow-and-capital-investment","投資キャッシュ・フローと設備投資","投資活動によるキャッシュ・フローは、将来の収益獲得に使う固定資産や投資有価証券などの取得・売却に伴う現金収支を示す。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Finvesting-cash-flow-and-capital-investment","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement","beginner","cert_candidate",6,"2026-08-20","ai_generated",[17,18,7],"ビジネス会計検定3級","キャッシュ・フロー計算書",[20],"現金収入をプラス、現金支出をマイナスで表すこと","固定資産等の取得・売却による収支を投資CFへ分類し、マイナスの意味を内容から読める。",[23,28,32,37],{"id":24,"label":25,"shortDefinition":26,"role":27},"investing-cash-flow","投資キャッシュ・フロー","固定資産などの取得・売却による現金及び現金同等物の増減です。","primary",{"id":29,"label":30,"shortDefinition":31,"role":27},"capital-expenditure","設備投資","事業に用いる固定資産の取得に充てる支出です。",{"id":33,"label":34,"shortDefinition":35,"role":36},"depreciation","減価償却費","固定資産の取得原価を使用期間へ配分して計上する費用です。","contextual",{"id":38,"label":18,"shortDefinition":39,"role":36},"cash-flow-statement","一期間の現金及び現金同等物の増減を三活動に分ける財務諸表です。",[41,44,56,65,74,80,86,92,108,112],{"id":42,"type":43,"title":7,"subtitle":21,"shortDefinition":8},"hero","HeroBlock",{"id":45,"type":46,"term":47,"definition":48,"plainExplanation":49,"presentation":50,"supportLabel":51,"keywords":52},"definition","DefinitionBlock","長期資産の現金収支","[[cloze:investing-cash-flow|投資キャッシュ・フロー]]とは、固定資産などの取得・売却による現金及び現金同等物の増減です。","[[term:capital-expenditure|設備投資]]は取得時の現金支出であり、取得原価を使用期間へ配分する[[term:depreciation|減価償却費]]とは時点と意味が異なります。","natural","見分けるポイント",[53,54,55],"取得は支出","売却は収入","符号と投資内容を分ける",{"id":57,"type":58,"steps":59,"title":64},"steps","StepBlock",[60,61,62,63],"取引対象が長期利用資産や投資資産かを確認する。","取得代金の支払いをマイナス、売却代金の受取りをプラスに置く。","取得収支と売却収支を合計し、投資CFの純額を算出する。","マイナスなら設備更新・成長投資・資産売却減少など内訳を読んで評価する。","投資キャッシュ・フローと設備投資を読む順序",{"id":66,"type":67,"title":68,"points":69,"body":73},"key-points","KeyPointBlock","数値の意味を切り分ける",[70,71,72],"資産取得は投資CFの支出、売却は収入。","売却損益と売却代金を区別する。","投資CFの符号は内訳と営業CFを併せて評価する。","[[term:cash-flow-statement|キャッシュ・フロー計算書]]の投資区分では、投資CFがマイナスという事実だけで悪化とはいえない。営業CFの範囲で将来に必要な設備を取得した結果かもしれない。一方、資産売却で投資CFがプラスでも、資金確保のための売却なら持続性に注意する。投資目的と回収時期も確認する。",{"id":75,"type":76,"src":77,"alt":78,"caption":79},"diagram","DiagramBlock","\u002Fassets\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Finvesting-cash-flow-and-capital-investment\u002Finvesting-cash-flow-and-capital-investment.svg","投資キャッシュ・フローと設備投資の固有の計算関係","固定資産の取得支出と売却収入を反対向きの矢印で示し、投資CFの純額へまとめる図です。",{"id":81,"type":82,"scenario":83,"explanation":84,"result":85},"example","ExampleBlock","新機械を200で取得し、旧設備を30で売却した。取得を−200、売却を＋30とするため、投資CFは−170となる。","現金支出と収入を総額で識別してから純額にする。−170は投資超過を示すが、新設備が将来収益を生むかは別資料で検討する。旧設備の帳簿価額や売却損益は損益計算の情報で、売却による現金収入30とは混同しない。","取得支出と売却収入を別の欄に書き、設備の維持更新か拡大投資かを注記情報から確認する。",{"id":87,"type":88,"warningTitle":89,"message":90,"severity":91,"action":85},"warning","WarningBlock","投資キャッシュ・フローと設備投資で避けたい誤読","「投資CFが−170であることだけを根拠に、会社の資金繰りが必ず悪いと結論づける」のは不適切である。","info",{"id":93,"type":94,"title":95,"questions":96},"quiz","QuizBlock","投資キャッシュ・フローと設備投資の計算確認",[97],{"question":98,"choices":99,"answerIndex":103,"choiceExplanations":104},"土地を50で売却して現金を受け取った場合の投資CFへの影響はどれか。",[100,101,102],"+50","−50","影響なし",0,[105,106,107],"長期資産の売却収入なのでプラス。","取得支出とは符号が逆。","現金受取りがあるのでCFへ反映する。",{"id":109,"type":110,"points":111},"summary","SummaryBlock",[70,71,72],{"id":113,"type":114,"title":115,"nextTopics":116,"relatedKeywords":118},"next-action","NextActionBlock","次は「財務キャッシュ・フローとフリーCF」へ",[117],"qualification-business-accounting-grade-3-cash-flow-statement-financing-cash-flow-and-free-cash-flow",[7,119,120],"資金の流れ","財務諸表分析",{"path":10,"title":18,"description":122,"parentPath":123,"accentToken":124},"営業・投資・財務の三つの活動区分と、利益だけでは分からない資金の増減や組み合わせの読み方を学びます。","\u002Fqualification\u002Fbusiness-accounting-grade-3","coral",{"title":126,"description":127,"canonicalUrl":128,"ogImage":129},"投資キャッシュ・フローと設備投資 | ビジネス会計検定試験3級","投資キャッシュ・フローと設備投資を、個別企業の財務諸表を読む3級範囲で具体的に学ぶ。","https:\u002F\u002Fzeqnilo.com\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Finvesting-cash-flow-and-capital-investment","https:\u002F\u002Fzeqnilo.com\u002Fassets\u002Fsite\u002Fdefault-og.svg",[131,134,135,136],{"title":132,"path":133},"資格","\u002Fqualification",{"title":17,"path":123},{"title":18,"path":10},{"title":7,"path":9},[],[139],{"id":117,"title":140,"summary":141,"canonicalPath":142,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":143},"財務キャッシュ・フローとフリーCF","財務CFは資金調達と返済・株主還元の現金収支を示し、フリーCFは一般に営業CFと投資CFを合計した事業後の資金余力を表す。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Ffinancing-cash-flow-and-free-cash-flow",[17,18,140],[145,151],{"id":146,"title":147,"summary":148,"canonicalPath":149,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":150},"qualification-business-accounting-grade-3-cash-flow-statement-cash-flow-purpose-and-three-sections","キャッシュ・フロー計算書の目的と3区分","キャッシュ・フロー計算書は、一期間の現金及び現金同等物の増減を営業活動、投資活動、財務活動に分けて示す財務諸表である。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Fcash-flow-purpose-and-three-sections",[17,18,147],{"id":152,"title":153,"summary":154,"canonicalPath":155,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":156},"qualification-business-accounting-grade-3-cash-flow-statement-operating-cash-flow-direct-and-indirect-methods","営業キャッシュ・フローの直接法と間接法","直接法は主要な営業収入・支出を総額表示し、間接法は税引前当期純利益から非資金損益や運転資本の増減を調整して営業CFを示す。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fcash-flow-statement\u002Foperating-cash-flow-direct-and-indirect-methods",[17,18,153],1787370548117]