[{"data":1,"prerenderedAt":142},["ShallowReactive",2],{"topic-page:\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis\u002Fcommon-size-and-comparative-analysis":3},{"topic":4,"category":116,"seo":120,"breadcrumbs":125,"prerequisites":132,"nextTopics":133,"relatedTopics":139},{"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":20,"learningGoal":23,"keyTerms":24,"blocks":39},"qualification-business-accounting-grade-3-financial-statement-analysis-common-size-and-comparative-analysis","common-size-and-comparative-analysis","百分比・実数・比較財務諸表","百分比・実数・比較財務諸表について、公式テキストの3級範囲で計算式と判断の順序を身につける。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis\u002Fcommon-size-and-comparative-analysis","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis","beginner","cert_candidate",6,"2026-08-20","ai_generated",[17,18,19],"ビジネス会計検定3級","財務諸表分析","百分比",[21,22],"貸借対照表・損益計算書・キャッシュ・フロー計算書の基本構造","割合と百分率の計算","百分比・実数・比較財務諸表の定義と計算方法を説明し、個別企業の数値から結論と注意点を述べられる。",[25,30,34],{"id":26,"label":27,"shortDefinition":28,"role":29},"common-size-financial-statements","百分比財務諸表","基準額を100%として各項目の構成比を示す財務諸表です。","primary",{"id":31,"label":32,"shortDefinition":33,"role":29},"comparative-financial-statements","比較財務諸表","複数期間の財務数値を並べて実数の増減を示す表です。",{"id":35,"label":36,"shortDefinition":37,"role":38},"growth-rate","伸び率","当期と基準期の差を基準期で割った変化の割合です。","contextual",[40,45,55,64,70,76,82,97,108],{"id":41,"type":42,"title":7,"subtitle":43,"shortDefinition":44},"hero","HeroBlock","構成比と増減を分けて読む","百分比財務諸表は各項目を基準額に対する割合で表し、規模の違う年度でも構成を比べやすくする。比較財務諸表は複数年度の実数を並べ、どの項目がいくら動いたかを確かめる。",{"id":46,"type":47,"term":48,"definition":49,"plainExplanation":50,"keywords":51},"definition","DefinitionBlock","規模の違いを越えて構成を比べる","[[cloze:common-size-financial-statements|百分比財務諸表]]とは、基準額を100%として各項目の構成比を示す財務諸表です。","見分けるポイント：[[term:comparative-financial-statements|比較財務諸表]]は複数期間の実数を並べ、金額の増減を確かめます。",[52,53,54],"基準額100%","実数差と構成比差","決算期の一致",{"id":56,"type":57,"title":58,"points":59,"body":63},"process","KeyPointBlock","判断の手順",[60,61,62],"売上高・資産合計を特定","実数表から百分比表へ変換","構成変化を内訳へ戻す","[[term:growth-rate|伸び率]]を併用すると、構成比だけでなく基準期からの変化の大きさも確認できる。",{"id":65,"type":66,"src":67,"alt":68,"caption":69},"diagram","DiagramBlock","\u002Fassets\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis\u002Fcommon-size-and-comparative-analysis\u002Fcommon-size-and-comparative-analysis.svg","百分比・実数・比較財務諸表の計算と判断の流れを、数値・式・解釈の三段階で示す図","実数を共通の基準額100%へ直し、金額差と構成比差を対応させる図です。",{"id":71,"type":72,"scenario":73,"explanation":74,"result":75},"example","ExampleBlock","個別企業の2期間の財務諸表から百分比・実数・比較財務諸表を検討する。","売上高が800から1,000、売上原価が560から750へ増えた会社を考える。原価率は70%から75%へ上昇した。売上は200増えたが、原価は190増えており、売上の伸びほど利益が残りにくくなったと読める。","分析では実数表に増減額を書いてから百分比表へ移る。固定資産比率の上昇でも、設備取得による成長準備か、売上縮小で基準額が小さくなった結果かで意味は異なる。二社比較では決算期や会計方針も確かめ、割合が変わった事実と理由の仮説を分けて説明する。",{"id":77,"type":78,"warningTitle":79,"message":80,"severity":77,"action":81},"warning","WarningBlock","高い構成比を悪化と決めない","百分比が高い項目を直ちに悪いと決めるのは誤り。業種や年度、会社の方針で適正な構成は違う。比較対象と基準額が同じかを確かめてから原因を考える。","売上高や資産合計のどちらを100%にしたかを最初に書き、実数表へ戻って理由を確かめる。",{"id":83,"type":84,"title":85,"questions":86},"quiz","QuizBlock","確認テスト",[87],{"question":88,"choices":89,"answerIndex":93,"choiceExplanations":94},"売上高1,200、売上原価780の売上原価率はどれか。",[90,91,92],"55%","65%","78%",1,[95,96,95],"不正解。式の分子・分母と単位を確認する。780÷1,200×100=65%。売上高を基準額にする。","正解。780÷1,200×100=65%。売上高を基準額にする。",{"id":98,"type":99,"title":100,"points":101},"summary","SummaryBlock","まとめ",[102,103,104,105,106,107],"百分比・実数・比較財務諸表は目的と式を結び付けて覚える","損益計算書は売上高、貸借対照表は資産合計など基準額を明示する","構成比低下と実額減少は同じ意味ではない","実数差と百分比差が逆向きなら分母の変化を調べる","練習では、同じ財務諸表を実数表と百分比表の二列にし、金額が増えた項目と構成比が増えた項目を別々に丸で囲む。二つが一致しない項目こそ、基準額の変化を説明する手掛かりになる。","答案を仕上げるときは、基準額、対象項目、実数増減、構成比増減の四点を一文ずつ確認する。構成比が下がっても金額は増えている場合があるので、「減少した」とだけ書かず、何が減ったのかを明確にする。",{"id":109,"type":110,"title":111,"nextTopics":112,"relatedKeywords":114},"next-action","NextActionBlock","次は伸び率で期間変化を測る",[113],"qualification-business-accounting-grade-3-financial-statement-analysis-growth-rate-and-rate-of-change",[27,32,115],"基準額",{"path":10,"title":18,"description":117,"parentPath":118,"accentToken":119},"構成比、伸び率、安全性、収益性、株式、従業員の指標を、式の計算と結果の解釈を分けて判断できるようにします。","\u002Fqualification\u002Fbusiness-accounting-grade-3","violet",{"title":121,"description":122,"canonicalUrl":123,"ogImage":124},"百分比・実数・比較財務諸表 | ビジネス会計検定3級","百分比・実数・比較財務諸表を、計算式・判断手順・例題で初学者向けに整理します。","https:\u002F\u002Fzeqnilo.com\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis\u002Fcommon-size-and-comparative-analysis","https:\u002F\u002Fzeqnilo.com\u002Fassets\u002Fsite\u002Fdefault-og.svg",[126,129,130,131],{"title":127,"path":128},"資格","\u002Fqualification",{"title":17,"path":118},{"title":18,"path":10},{"title":7,"path":9},[],[134],{"id":113,"title":135,"summary":136,"canonicalPath":137,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":138},"伸び率と変化率","伸び率と変化率について、公式テキストの3級範囲で計算式と判断の順序を身につける。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Ffinancial-statement-analysis\u002Fgrowth-rate-and-rate-of-change",[17,18,135],[140],{"id":113,"title":135,"summary":136,"canonicalPath":137,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":141},[17,18,135],1787370548281]