JP6677976B2 - A program to output printed financial statements and a diagram of the financial statements - Google Patents

Description

The present invention relates to a program for outputting a printed matter of a financial statement and a configuration diagram of the financial statement .

  Financial statements are prepared based on double-entry bookkeeping in order to clarify the business performance and financial situation of the company. These balance sheets and profit and loss statements are mainly used as such financial statements. These may be used as they are as a table in which numerical values are entered in a table, but are often used as a configuration diagram in which numerical values are represented as bar graphs. This is because the configuration diagram makes it easier to visually understand the magnitude of the numerical value.

  The balance sheet is generally represented in the configuration diagram as two left and right bar graphs. The left bar shows assets and the right bar shows debt and net assets stacked. By doing so, the heights of the left and right bar graphs match. That's why balance sheets are also called balance sheets.

  The profit and loss statement is also generally represented in the block diagram as two left and right bar graphs. The left bar shows sales figures, and the right bar shows expenses and profits. By doing so, the heights of the left and right bar graphs match. That's why the income statement is also known as profit / loss.

  The following Patent Documents 1 and 2 are disclosed as techniques for displaying such financial statements as a configuration diagram.

Patent Document 1 relates to a balance sheet display system and the like. In this system, the balance sheet is configured as two bar graphs on the left and right (FIG. 7).
Patent Document 2 relates to an accounting processing system. In this system, the balance sheet and the profit and loss statement are each configured as two left and right bar graphs (FIGS. 4, 5, 6, and 8).

JP-A-2004-133833 JP 2012-108841 A

  However, in the configuration diagram in which the balance sheet and the income statement are represented as two bar graphs on the left and right as in the past, it becomes clear that the right and left are balanced. In other words, it is only a matter of course that is visually expressed.

The present invention has been made in view of such circumstances with the following objects.
Provided is a program for outputting printed matter of financial statements and a diagram of the financial statements, which makes it easy to see the situation such as business results and financial situation of a company by visually emphasizing the existence of assets and profits.

◆ The printed matter of the financial statements of the present invention employs the following configuration in order to achieve the above object.
The first amount, the second amount, and the third amount, which is the difference between the first amount and the second amount, in the financial statements are printouts printed on printing paper by bar graphs, respectively. ,
The first amount is printed on the printing paper as a first reference axis and a first bar graph extending in a first direction from the first reference axis;
The second amount is printed on the printing paper as the first reference axis and a second bar graph extending in the first direction from the first reference axis;
A second reference axis provided so as to be parallel to the first direction side opposite to the first reference axis, and a third direction from the second reference axis to the first direction; Printed on the printing paper as a third bar graph extending in a second direction opposite to
The second bar graph is arranged next to the first bar graph with a gap in the direction of each of the reference axes, and the third bar graph is arranged next to the second bar graph in the direction of each of the reference axes. Provided and arranged ,
The level of the tip of the first bar graph or the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction are parallel to the reference axes. A third reference axis to be connected is arranged in each of the gaps and printed on the printing paper .

◆ The program for outputting the configuration diagram of the first financial statements according to the present invention employs the following configuration in order to achieve the above object.
The first amount in the financial statements is a first bar graph, the second amount is a second bar graph, and the third amount, which is the difference between the first amount and the second amount, is a third bar graph. Is a program for causing a computer device having an arithmetic device to execute a procedure for outputting each as a configuration diagram,
Sets a first reference axis as a reference for the first bar and the second bar, so as to face the second reference axis which is the reference of the third bar to the first reference axis above Setting the program execution unit to be parallel to the first direction side and controlling the display control unit to output to the display device;
The first amount is the first bar graph extending in the first direction from the first reference axis, and the second amount is the second bar graph extending in the first direction from the first reference axis. The program execution unit sets each of the third amounts to be a bar graph, and the third amount is set to the third bar graph extending from the second reference axis in a second direction opposite to the first direction, and is output to a display device. Controlling the display control unit to perform
The second bar graph is arranged next to the first bar graph, the third bar graph is arranged next to the second bar graph with a gap provided in the direction of each of the reference axes, and the first bar graph is arranged. Alternatively, a third reference connecting the level of the tip of the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction so as to be parallel to each of the reference axes. Axes, the program execution unit is set to be arranged in each of the gaps and displayed on the display device, and the display control unit controls the output to the display device.
Cause the computer device to execute.
◆ The program for outputting the configuration diagram of the second financial statements according to the present invention employs the following configuration to achieve the above object.
The first amount in the financial statements is a first bar graph, the second amount is a second bar graph, and the third amount, which is the difference between the first amount and the second amount, is a third bar graph. Is a program for causing a computer device having an arithmetic device to execute a procedure for outputting each as a configuration diagram,
Sets a first reference axis as a reference for the first bar and the second bar, so as to face the second reference axis which is the reference of the third bar to the first reference axis above Setting the program execution unit to be parallel to the first direction side, and controlling the print control unit to output to the printing device;
The first amount is the first bar graph extending in the first direction from the first reference axis, and the second amount is the second bar graph extending in the first direction from the first reference axis. The program execution unit sets each of the third amount of money as a bar graph and the third amount of money as the third bar graph extending in the second direction opposite to the first direction from the second reference axis, and outputs the third amount to the printing device. Controlling the print control unit to perform
The second bar graph is arranged next to the first bar graph, the third bar graph is arranged next to the second bar graph with a gap provided in the direction of each of the reference axes, and the first bar graph is arranged. Alternatively, a third reference connecting the level of the tip of the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction so as to be parallel to each of the reference axes. The axes are arranged in the respective gaps, each of the program execution units is set to be displayed on the display device, and the step of controlling the print control unit to output to the printing device,
Cause the computer device to execute.

  In the present invention, the following configuration can be further employed in addition to the above configuration.

The financial statements are a balance sheet, the first amount is an asset, the second amount is a liability, and the third amount is a net asset or an excess of debt.
The financial statements are a profit and loss statement, the first amount is gross profit, the second amount is SG & A expenses, and the third amount is profit or loss.

That is, the present onset Ming, third amounts above in the financial statements is a difference between the first amount and the second amount. Then, a first bar graph representing the first amount is output so as to extend in a first direction from the first reference axis. A second bar graph representing the second amount is output so as to extend from the first reference axis in the first direction. Third bar graph representing said third amounts and said first second of the first direction from a reference axis in pairs toward the reference axis is provided so as to be parallel to the first direction It is output so as to extend in the opposite second direction.
In addition, the second bar graph is arranged next to the first bar graph with a gap in the direction of each of the reference axes, and the third bar graph is arranged next to the second bar graph in the direction of each of the reference axes. Are arranged with a gap. Furthermore, the level of the tip of the first bar graph or the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction are set in parallel with each of the reference axes. Third reference axes that are connected to each other are arranged in the gaps and printed on the printing paper.

  By doing so, in addition to visually clarifying the balance between the left and right as in the past, in addition to visually emphasizing the existence of assets and profits, the business performance and financial condition of the company This makes it easier to see the situation.

In the present invention, when the financial statements are a balance sheet, the first amount is an asset, the second amount is a liability, and the third amount is a net asset or an excess of debt.
In addition to providing a visual indication that the sum of liabilities and net assets is in balance with the assets, it also visually highlights the existence of net assets, assets, or the amount of debt overrun, which is in excess of debt, and It is possible to make it easier to see situations such as business results and financial situations.

In the present invention, when the financial statements are a profit and loss statement, the first amount is gross profit, the second amount is selling, general and administrative expenses, and the third amount is profit or loss,
In addition to providing a visual indication that the profit or loss and SG & A expenses are in balance with gross profit, it also visually highlights the presence of profit or loss, It is possible to make the situation such as financial situation easy to see.

It is an example of a printed matter of a financial statement in one embodiment of the present invention, and is a figure showing a balance sheet (normal state). It is an example of a printed matter of a financial statement in one embodiment of the present invention, and is a figure showing a balance sheet (debt excess state). It is an example of a printed matter of a financial statement in one Embodiment of this invention, and is a figure which shows a profit-and-loss statement (the business form which has no cost of sales). It is an example of the printed matter of the financial statements in one Embodiment of this invention, and is a figure which shows a profit-and-loss statement (the business form which does not have cost of sales is deficit). It is an example of a printed matter of a financial statement in one embodiment of the present invention, and is a figure showing a profit-and-loss statement (black in a business type with a cost of sales). It is an example of a printed matter of a financial statement in one Embodiment of this invention, and is a figure which shows a profit-and-loss statement (the deficit in a business category with a cost of sales). 1 is a diagram illustrating an example of a system that executes a program that outputs a configuration diagram of financial statements according to an embodiment of the present invention.

  Hereinafter, the best mode for carrying out the present invention will be described.

〔Overview〕
1 to 6 show an example of a printed matter of a financial statement according to an embodiment of the present invention. 1 and 2 are examples applied to a balance sheet, and FIGS. 3 and 6 are examples applied to a profit and loss statement.

This embodiment is a printed matter of a financial statement in which the first amount, the second amount, and the third amount in the financial statement are output.
The third amount is a difference between the first amount and the second amount.
A first bar graph representing the first amount of money is drawn so as to extend in a first direction from a first reference axis.
A second bar graph representing the second amount is shown extending from the first reference axis in the first direction.
A third bar graph representing the third amount extends from a second reference axis provided parallel to the first reference axis in a second direction opposite to the first direction. It is written as follows.

〔Balance sheet〕
An example in which the present invention is applied to a balance sheet as financial statements will be described with reference to FIGS. FIG. 1 shows a normal state, and FIG. 2 shows a debt excess state.

  In the example of the normal state shown in FIG. 1, the first amount is an asset, the second amount is a liability, and the third amount is a net asset (property). In other words, it indicates that assets exceed liabilities and that the entity is in a normal business condition. Therefore, the difference between the asset and the liability becomes the net asset (property).

The present embodiment is a printout of financial statements in which assets and liabilities and net assets (assets) in a balance sheet are output. The net asset (property) is the difference between the asset and the liability. This is displayed on a display device of a computer device, and is printed on a print medium such as paper.

  A first bar graph 11 representing the asset is described as extending from the first reference axis 1 in a first direction. In this example, the first reference axis 1 is arranged as a straight line extending in the horizontal direction. The first direction is an upward direction orthogonal to the first reference axis 1.

  At the top of the first bar graph 11, a numerical value indicating the amount of the asset is displayed.

  The first bar graph 11 is configured to be displayed so that the fixed asset section 11B is stacked on the current asset section 11A.

  A numerical value indicating the amount of the current asset is displayed in the current asset section 11A. Below that, numerical values indicating the amounts of cash and deposits, notes and accounts receivable, merchandise, accounts receivable, advance payments, temporary payments, securities, and other current assets, which are the breakdown of current assets, are displayed. A numerical value indicating the amount of the fixed asset is displayed in the fixed asset section 11B. Below that, numerical values indicating the amount of fixed assets such as buildings, machinery, vehicles, vehicles, tools and fixtures, investment securities, investment, security deposits, other fixed assets, and deferred assets are displayed. I have.

  The breakdown of the current assets and the breakdown of the fixed assets are merely examples, and may be used as appropriate according to the business type of the entity preparing the financial statements.

  A second bar graph 12 representing the debt is shown extending from the first reference axis 1 in the first direction. In this example, the second bar graph 12 is arranged next to the first bar graph 11.

  At the top of the second bar graph 12, a numerical value indicating the amount of debt is displayed.

  The second bar graph 12 is configured to display the fixed liability unit 12B on the current liability unit 12A.

  A numerical value indicating the amount of the current liability is displayed in the current liability section 12A. The amount of notes and accounts payable, short-term borrowings, accounts payable, income taxes payable, consumption taxes payable, advance deposits, deposits, temporary deposits, and other current liabilities, which are the breakdown of current liabilities, are shown below. The indicated numerical value is displayed. A numerical value indicating the amount of the fixed debt is displayed in the fixed debt section 12B. Below that, numerical values indicating the amounts of long-term debt and executive debt, which are the breakdown of fixed liabilities, are displayed.

  The breakdown of the current liabilities and the breakdown of the fixed liabilities are merely examples, and may be used as appropriate according to the business type of the entity preparing the financial statements.

The third bar 13 representing the net (property) is the second reference axis 2 provided to be parallel to pairs towards the said first reference axis 1 opposite to the first direction the second It extends in the direction of. In this example, the second reference axis 2 is arranged as a straight line extending in the horizontal direction. The second direction is a downward direction orthogonal to the second reference axis 2. In this example, the third bar graph 13 is arranged next to the second bar graph 12.

  At the top of the third bar graph 13, a numerical value indicating the amount of the net asset (property) is displayed. At the bottom of the third bar graph 13, numerical values indicating the amounts of capital and surplus, which are the breakdown of net assets (property), are displayed.

  This example shows a case where the management of the business entity is in a normal state. In other words, the first amount of the asset exceeds the second amount of the liability, and the difference between the asset and the liability becomes the third amount of the net asset (assets). Therefore, the upper end of the first bar graph 11 and the upper end of the third bar graph 13 are at a level at which the distance from the first reference axis 1 is equal. The second reference axis 2 is displayed at this level. The upper end of the second bar graph 12 and the lower end of the third bar graph 13 are at the same distance from the first reference axis 1. The distance from the second reference axis 2 is also at the same level. In this example, a third reference axis 3 connecting the upper end of the second bar graph 12 and the lower end of the third bar graph 13 is displayed at this level.

  In the example of excess debt shown in FIG. 2, the first amount is an asset, the second amount is a liability, and the third amount is an excess amount of debt. In other words, this indicates that the debt exceeds the asset and the entity is in excess of debt. Therefore, the difference between the asset and the liability is the excess of debt.

  This example shows the case where the management of the entity is in excess of debt. In other words, the second amount, the liability, exceeds the first amount, the asset, and the difference between the asset and the liability is the third amount, the debt excess. Therefore, the upper end of the second bar graph 12 and the upper end of the third bar graph 13 are at a level at which the distance from the first reference axis 1 is equal. The second reference axis 2 is displayed at this level. The upper end of the first bar graph 11 and the lower end of the third bar graph 13 are at a level where the distance from the first reference axis 1 is equal. The distance from the second reference axis 2 is also at the same level. In this example, a third reference axis 3 connecting the upper end of the first bar graph 11 and the lower end of the third bar graph 13 is displayed at this level. Otherwise, it is the same as FIG.

〔Profit and loss statement〕
An example in which the present invention is applied to a profit and loss statement as financial statements will be described with reference to FIGS. 3 and 4 show the case of the business type without purchasing, that is, the cost of sales. FIG. 3 shows a state in black, and FIG. 4 shows a state in red. FIGS. 5 and 6 show the case of the business type where the purchase, that is, the cost of sales is present. FIG. 5 shows the state in black and FIG.

  Referring to FIGS. 3 and 4, description will be made of a case of a business type without purchasing, that is, no cost of sales.

  In the example of the surplus shown in FIG. 3, the first amount is sales (trading amount) = gross profit (gross profit), the second amount is sales management cost (expense), and the third amount is profit. It is. Since it is a business format without purchasing, that is, the cost of sales, the sales (business volume) is the gross profit (gross profit).

The present embodiment is a printed matter of a financial statement in which sales (trading amount) = gross profit (gross profit), sales management cost (expense), and profit in the income statement are output. The profit is the difference between the gross profit (gross profit) and the sales management cost (expense). This is displayed on a display device of a computer device, and is printed on a print medium such as paper.

  A first bar graph 21 representing the sales (trading) = gross profit (gross profit) is written so as to extend from the first reference axis 1 in the first direction. In this example, the first reference axis 1 is arranged as a straight line extending in the horizontal direction. The first direction is an upward direction orthogonal to the first reference axis 1.

  Inside the first bar graph 21, a numerical value indicating the amount of sales (trading amount) = gross profit (gross profit) of the company is displayed. Below that, a numerical value indicating the profit margin is displayed.

  A second bar graph 22 representing the sales management expenses (expenses) is written so as to extend from the first reference axis 1 in the first direction. In this example, the second bar graph 22 is arranged next to the first bar graph 21.

  Above the second bar graph 22, a numerical value indicating the amount of the sales management cost (expense) is displayed. In the second bar graph 22, numerical values indicating the amounts of personnel expenses, interest expenses, and other sales management expenses (expenses), which are the breakdown of sales management expenses (expenses), are displayed. Below that, a number indicating the labor share is displayed.

  The breakdown of the sales management expenses (expenses) and the like are merely examples, and can be appropriately applied according to the business type of the business entity that creates the financial statements.

  A third bar graph 23 representing the benefit extends from a second reference axis 2 provided parallel to the first reference axis 1 in a second direction opposite to the first direction. It is written as follows. In this example, the second reference axis 2 is arranged as a straight line extending in the horizontal direction. The second direction is a downward direction orthogonal to the second reference axis 2. In this example, the third bar graph 23 is arranged next to the second bar graph 22.

  At the top of the third bar graph 23, a numerical value indicating the amount of ordinary profit is displayed. Below the third bar graph 23, a current profit rate, a numerical value indicating a profit rate, and an amount indicating a previous term profit are displayed.

  This example shows a case where the management of the entity is in the black. That is, the gross profit (gross profit) as the first amount exceeds the sales management cost (expense) as the second amount, and the difference between the gross profit (gross profit) and the sales management cost (expense) is the third amount. Is the amount of profit. Therefore, the upper end of the first bar graph 21 and the upper end of the third bar graph 23 are at a level at which the distance from the first reference axis 1 is equal. The second reference axis 2 is displayed at this level. The upper end of the second bar graph 22 and the lower end of the third bar graph 23 are at a level where the distance from the first reference axis 1 is equal. The distance from the second reference axis 2 is also at the same level. In this example, a third reference axis 3 connecting the upper end of the second bar graph 22 and the lower end of the third bar graph 23 is displayed at this level.

  In the example of the deficit shown in FIG. 4, the first amount is sales (trading amount) = gross profit (gross profit), the second amount is sales management cost (expense), and the third amount is loss. It is. In other words, the sales management cost (expense) exceeds the sales (gross profit) = gross profit (gross profit), indicating that the business entity is in the red. Therefore, the difference between the sales amount (business amount) = gross profit (gross profit) and the sales management cost (expense) is a loss.

  This example shows a case where the management of the entity is in the red. That is, the second amount, SG & A expenses (expenses), exceeds the first amount, gross profit (gross profit), and the difference between gross profit (gross profit) and SG & A expenses (expenses) is the third amount. Loss. Therefore, the upper end of the second bar graph 22 and the upper end of the third bar graph 23 are at a level where the distance from the first reference axis 1 is equal. The second reference axis 2 is displayed at this level. The upper end of the first bar graph 21 and the lower end of the third bar graph 23 are at a level at which the distance from the first reference axis 1 is equal. The distance from the second reference axis 2 is also at the same level. In this example, a third reference axis 3 connecting the upper end of the first bar graph 21 and the lower end of the third bar graph 23 is displayed at this level. Otherwise, it is the same as FIG.

  Referring to FIGS. 5 to 6, a case where the purchase, that is, the cost of sales is in a business type, is described.

  In the example of the surplus shown in FIG. 5, the first amount is gross profit (gross profit), the second amount is sales management cost (expense), and the third amount is profit. Since the purchase, that is, the business type in which the cost of sales is present, the amount obtained by adding the cost of sales to the gross profit (gross profit) is the sales (business volume).

  On the first bar graph 21 indicating the gross profit (gross profit), which is the first amount, the cost of sales section 24 indicating the cost of sales is displayed in a stacked manner. A numerical value indicating the amount of cost of sales is displayed inside the cost of sales section 24. Below this, numerical values indicating the amounts of the beginning inventory, the purchased amount, and the end inventory, which are the breakdown of the cost of sales, are displayed.

  The breakdown of the cost of sales described above is merely an example, and the necessary items can be applied as appropriate according to the business type of the business entity that creates the financial statements.

  In the upper part of the cost of sales section 24, a numerical value indicating the amount of sales (trading amount) obtained by adding the cost of sales and gross profit (gross profit) is displayed. Otherwise, it is the same as FIG.

  In the example of the deficit shown in FIG. 6, the first amount is gross profit (gross profit), the second amount is sales management cost (expense), and the third amount is loss. That is, the sales management expenses (expenses) exceed the gross profit (gross profit), indicating that the business entity is in the red. Therefore, the difference between the gross profit (gross profit) and the sales management cost (expense) is a loss.

  This example shows a case where the management of the entity is in the red. That is, the second amount, SG & A expenses (expenses), exceeds the first amount, gross profit (gross profit), and the difference between gross profit (gross profit) and SG & A expenses (expenses) is the third amount. Loss. Therefore, the upper end of the second bar graph 22 and the upper end of the third bar graph 23 are at a level where the distance from the first reference axis 1 is equal. The second reference axis 2 is displayed at this level. The upper end of the first bar graph 21 and the lower end of the third bar graph 23 are at a level at which the distance from the first reference axis 1 is equal. The distance from the second reference axis 2 is also at the same level. In this example, a third reference axis 3 connecting the upper end of the first bar graph 21 and the lower end of the third bar graph 23 is displayed at this level. Otherwise, it is the same as FIG.

  As shown in FIGS. 1 to 6, it is preferable that a first bar graph indicating a first amount and a second bar graph indicating a second amount are displayed adjacent to each other. The third amount shown in the third bar graph is the difference between the first amount and the second amount. Therefore, the first bar graph and the second bar graph respectively indicating the first amount and the second amount, which are the bases for calculating the third amount, which is the difference, are displayed adjacent to each other, so that the configuration diagram is improved. Because it becomes easy to see.

[System and program]
FIG. 7 is a diagram showing an example of a system for executing a program for outputting a configuration diagram of financial statements according to the present invention .

  This system is a computer device and includes an input device 31, an arithmetic device 32, a data storage device 33, a printing device 34, and a display device 35.

  As the input device 31, for example, a keyboard, a mouse, a memory reader / writer, a disk reader, and the like can be applied.

  The arithmetic unit 32 is specifically a CPU or a memory, and executes the program of the present invention, and controls the input device 31, the data storage device 33, the printing device 34, and the display device 35, as described later.

  As the data storage device 33, for example, a hard disk drive, a memory reader / writer, a disk writing device, or the like can be applied.

  As the printing device 34, various printers can be used. As the display device 35, a liquid crystal display or the like can be used.

  The arithmetic unit 32 includes a program execution unit 32E that executes the program of the present invention.

  The arithmetic unit 32 includes an input device control unit 32A that controls the input device 31, a storage device control unit 32B that controls the data storage device 33, and a printing device 34, in accordance with the execution of the program of the present invention. The display control unit 32C includes a print control unit 32C that controls the display device 35 and a display control unit 32D that controls the display device 35.

  The program of the present invention executed by the program execution unit 32E outputs the first amount in the financial statements, the second amount and the third amount that become the first amount by summing to the configuration diagram. It is a program for.

Then, the program outputs a first bar graph representing the first amount of money to the configuration diagram so as to extend in a first direction from a first reference axis.
At this time, the third amount is calculated as a difference between the first amount and the second amount.
Then, a second bar graph representing the second amount is output to the configuration diagram so as to extend from the first reference axis in the first direction,
A third bar graph representing the third amount extends from a second reference axis provided parallel to the first reference axis in a second direction opposite to the first direction. Output to the above configuration diagram.
The above steps are executed by a computer device.

  Specifically, when outputting the balance sheet, the program causes the computer device to execute the following steps.

That is, the first bar graph 11 representing the asset is output to the configuration diagram so as to extend from the first reference axis 1 in the first direction,
A second bar graph 12 representing the debt is output to the configuration diagram so as to extend from the first reference axis 1 in the first direction,
A third bar graph 13 representing the net asset (property) or the excess amount of debt is opposite to the first direction from a second reference axis 2 provided in parallel with the first reference axis 1. Is output to the above configuration diagram so as to extend in the second direction.

  The program causes the computer device to execute the following steps when outputting the profit and loss statement.

That is, the first bar graph 21 representing the gross profit (gross profit) is output to the configuration diagram so as to extend from the first reference axis 1 in the first direction,
A second bar graph 22 representing the sales management cost (expense) is output to the configuration diagram so as to extend from the first reference axis 1 in the first direction,
A third bar graph 23 representing the profit or loss is drawn from a second reference axis 2 provided to be parallel to the first reference axis 1 in a second direction opposite to the first direction. Are output to the above configuration diagram so as to extend.

  In the program, the configuration diagram is displayed on a display device of a computer device, and is printed on a print medium such as paper.

[Effects of Embodiment]
As described above, the present embodiment forms state, the third amount of financial statements is the difference of the second amount and the third amount. Then, a first bar graph representing the first amount is output so as to extend in a first direction from the first reference axis. A second bar graph representing the second amount is output so as to extend from the first reference axis in the first direction. Third bar graph representing the third amount is in a second direction opposite from the first direction from the second reference shaft provided to be parallel to pairs towards the said first reference axis The output is extended.

  In this way, in addition to visually clarifying the balance between the left and right as in the past, in addition to visually emphasizing the existence of assets, profits or excess debt, the management of the company It is possible to make it easier to see the situation such as the performance and financial situation.

In the present embodiment, since the financial statements are a balance sheet, the first amount is an asset, the second amount is a liability, and the third amount is a net asset (property) or an excess amount of debt.
In addition to providing a visual indication that the sum of liabilities and net assets (assets) is balanced with assets, the company also visually emphasizes the existence of assets, net assets (assets) or excess debt, and It is possible to make it easier to see situations such as business results and financial situations.

In this embodiment, the financial statements are a profit and loss statement, the first amount is gross profit (gross profit), the second amount is sales management expenses (expense), and the third amount is profit or Because it is a loss,
The sum of profit or loss and SG & A expenses (expenses) visually highlights the balance with gross profit (gross profit), as well as visually highlights the presence of profits or losses. In addition, it is possible to easily see the situation such as the business performance and financial situation of the company.

DESCRIPTION OF SYMBOLS 1 1st reference axis 2 2nd reference axis 3 3rd reference axis 11 1st bar graph 11A Current asset part 11B Fixed asset part 12 2nd bar graph 13 3rd bar graph 21 1st bar graph 22 2nd Bar graph 23 third bar graph 24 cost of sales unit 31 input device 32 arithmetic unit 32A input device control unit 32B storage device control unit 32C print control unit 32D display control unit 32E program execution unit 33 data storage device 34 printing device 35 display device

Claims (5)

The first amount, the second amount, and the third amount, which is the difference between the first amount and the second amount, in the financial statements are printouts printed on printing paper by bar graphs, respectively. ,
The first amount is printed on the printing paper as a first reference axis and a first bar graph extending in a first direction from the first reference axis;
The second amount is printed on the printing paper as the first reference axis and a second bar graph extending in the first direction from the first reference axis;
A second reference axis provided so as to be parallel to the first direction side opposite to the first reference axis, and a third direction from the second reference axis to the first direction; Printed on the printing paper as a third bar graph extending in a second direction opposite to
The second bar graph is arranged next to the first bar graph with a gap in the direction of each of the reference axes, and the third bar graph is arranged next to the second bar graph in the direction of each of the reference axes. Provided and arranged ,
The level of the tip of the first bar graph or the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction are parallel to the reference axes. A printed matter of a financial statement, wherein a third reference axis to be connected is arranged in each of the gaps and printed on the printing paper . The printed matter of claim 1, wherein the financial statements are a balance sheet, the first amount is an asset, the second amount is a liability, and the third amount is a net asset or an excess of debt. The printed matter of the financial statement according to claim 1, wherein the financial statements are a profit and loss statement, the first amount is gross profit, the second amount is selling, general and administrative expenses, and the third amount is profit or loss. . The first amount in the financial statements is a first bar graph, the second amount is a second bar graph, and the third amount, which is the difference between the first amount and the second amount, is a third bar graph. Is a program for causing a computer device having an arithmetic device to execute a procedure for outputting each as a configuration diagram,
Sets a first reference axis as a reference for the first bar and the second bar, so as to face the second reference axis which is the reference of the third bar to the first reference axis above Setting the program execution unit to be parallel to the first direction side and controlling the display control unit to output to the display device;
The first amount is the first bar graph extending in the first direction from the first reference axis, and the second amount is the second bar graph extending in the first direction from the first reference axis. The program execution unit sets each of the third amounts to be a bar graph, and the third amount is set to the third bar graph extending from the second reference axis in a second direction opposite to the first direction, and is output to a display device. Controlling the display control unit to perform
The second bar graph is arranged next to the first bar graph, the third bar graph is arranged next to the second bar graph with a gap provided in the direction of each of the reference axes, and the first bar graph is arranged. Alternatively, a third reference connecting the level of the tip of the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction so as to be parallel to each of the reference axes. Axes, the program execution unit is set to be arranged in each of the gaps and displayed on the display device, and the display control unit controls the output to the display device.
A program for outputting a configuration diagram of financial statements characterized by being executed by a computer device. The first amount in the financial statements is a first bar graph, the second amount is a second bar graph, and the third amount, which is the difference between the first amount and the second amount, is a third bar graph. Is a program for causing a computer device having an arithmetic device to execute a procedure for outputting each as a configuration diagram,
Sets a first reference axis as a reference for the first bar and the second bar, so as to face the second reference axis which is the reference of the third bar to the first reference axis above Setting the program execution unit to be parallel to the first direction side, and controlling the print control unit to output to the printing device;
The first amount is the first bar graph extending in the first direction from the first reference axis, and the second amount is the second bar graph extending in the first direction from the first reference axis. The program execution unit sets each of the third amount of money as a bar graph and the third amount of money as the third bar graph extending in the second direction opposite to the first direction from the second reference axis, and outputs the third amount to the printing device. Controlling the print control unit to perform
The second bar graph is arranged next to the first bar graph, the third bar graph is arranged next to the second bar graph with a gap provided in the direction of each of the reference axes, and the first bar graph is arranged. Alternatively, a third reference connecting the level of the tip of the second bar graph in the first direction and the level of the tip of the third bar graph in the second direction so as to be parallel to each of the reference axes. Axes, the program execution unit is set to be arranged in each of the gaps and displayed on the display device, and the printing control unit controls the output to the printing device,
A program for outputting a configuration diagram of financial statements characterized by being executed by a computer device.

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