<% ' ' %> <% Function Bunseki_Anzensei(EnshuCD, KaisyaCD, Shihyo, AutoFlg, PrintFlg) Dim PageType PageType = "安全性の分析" Dim Sonota, SonotaRyudoShisan, KoteiShisan, Shiire , Shihon, TanaoroshiShisan, TozaShisan, Uriage, HanbaiKanrihi, RyudoFusai Dim EigyogaiHiyo, EigyogaiSyueki Dim KoteiFusai Dim ShihonJunbi Dim KurinobeShisan Dim SeizouGenka '製造原価対応（090911小野） Sonota = 0 SonotaRyudoShisan = 0 KoteiShisan = 0 KurinobeShisan = 0 Shiire = 0 Shihon = 0 ShihonJunbi = 0 TanaoroshiShisan = 0 TozaShisan = 0 Uriage = 0 HanbaiKanrihi = 0 RyudoFusai = 0 EigyogaiHiyo = 0 EigyogaiSyueki = 0 KoteiFusai = 0 SeizouGenka = 0 Dim Query, Content Query = "exec SPR分析_収益性情報取得 '" & GB_SystemCD & "', '" & EnshuCD & "', '" & KaisyaCD & "'" Set Content = OpenQuery(Query) Do While Not(Content.BOF Or Content.EOF) If Content.Fields("分析用区分") = "AA" Then TozaShisan = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "AB" Then '棚卸資産 TanaoroshiShisan = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "AC" Then 'その他流動資産 SonotaRyudoShisan = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "AD" Then '固定資産 KoteiShisan = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "AE" Then '繰延資産 KurinobeShisan = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "BA" Then '流動負債 RyudoFusai = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "BC" Then '固定負債 KoteiFusai = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "CA" Then '資本金 Shihon = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "CB" Then '資本準備金 ShihonJunbi = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "DA" Then '売上 Uriage = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "DB" Then '仕入 Shiire = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "DC" Then '販売管理費 HanbaiKanrihi = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "DG" Then '製造原価 SeizouGenka = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "EA" Then '営業外収益 EigyogaiSyueki = Content.Fields("金額") * -1 ElseIf Content.Fields("分析用区分") = "EB" Then '営業外費用 EigyogaiHiyo = Content.Fields("金額") ElseIf Content.Fields("分析用区分") = "XX" Then 'その他 Sonota = Content.Fields("金額") End If Content.MoveNext Loop If Shihyo = "" Then Shihyo = "Oroshi" End If '平成18年度「中小企業の財務指標（中小企業庁編）」より Dim Mokuhyo(10) If Shihyo = "Oroshi" Then Mokuhyo(1) = 135.0 '流動比率 Mokuhyo(2) = 94.0 '当座比率 Mokuhyo(3) = 14.3 '自己資本比率 Mokuhyo(4) = 491.3 '負債比率 Mokuhyo(5) = 141.6 '固定比率 Else Mokuhyo(1) = 123.1 '流動比率 Mokuhyo(2) = 62.7 '当座比率 Mokuhyo(3) = 7.4 '自己資本比率 Mokuhyo(4) = 523.3 '負債比率 Mokuhyo(5) = 222.8 '固定比率 End If ''''''''棚卸金額 TanaoroshiShisan = KimatsuTanaoroshiKingaku(GB_KaikeiSyuryobi) ''''''''変動費 Dim UriageGenka UriageGenka = UriageGenkaSyutoku(GB_KaikeiSyuryobi) + SeizouGenka '製造原価対応（090911小野） ''''''''受取勘定 Dim UketoriKanjo UketoriKanjo = UketoriKanjoShutoku(GB_KaikeiSyuryobi) Dim SoShihon SoShihon = TozaShisan + TanaoroshiShisan + SonotaRyudoShisan + KoteiShisan + KurinobeShisan If "" & SoShihon = "" Then SoShihon = 0 End If Dim KeijyoRieki KeijyoRieki = Uriage - UriageGenka - HanbaiKanrihi + EigyogaiSyueki - EigyogaiHiyo '利益剰余金 Dim RiekiJoyo RiekiJoyo = TozaShisan + TanaoroshiShisan + SonotaRyudoShisan + KoteiShisan - Shihon - ShihonJunbi - RyudoFusai - KoteiFusai '自己資本 Dim JikoShihon JikoShihon = Shihon + ShihonJunbi + RiekiJoyo %>
<% If PrintFlg = 0 Then %>
<% End If %>
<% If PrintFlg = 0 Then %>
<% End If %>
貸借対照表
 1. 流動資産 <% = ConvIntToMoney(TozaShisan + TanaoroshiShisan + SonotaRyudoShisan, false, false) %>  1. 流動負債 <% = ConvIntToMoney(RyudoFusai, false, false) %>
 　 当座資産 <% = ConvIntToMoney(TozaShisan, false, false) %>  2. 固定負債 <% = ConvIntToMoney(KoteiFusai, false, false) %>
 　 棚卸資産 <% = ConvIntToMoney(TanaoroshiShisan, false, false) %>  　　　負債計 <% = ConvIntToMoney(RyudoFusai + KoteiFusai, false, false) %>　
 　 その他 <% = ConvIntToMoney(SonotaRyudoShisan, false, false) %>  3. 自己資本 <% = ConvIntToMoney(JikoShihon, false, false) %>
 2. 固定資産 <% = ConvIntToMoney(KoteiShisan, false, false) %>  　 資本金 <% = ConvIntToMoney(Shihon , false, false) %>
 3. 繰延資産 <% = ConvIntToMoney(KurinobeShisan, false, false) %>  　 資本準備金 <% = ConvIntToMoney(ShihonJunbi , false, false) %>
     　 利益剰余金 <% = ConvIntToMoney(RiekiJoyo , false, false) %>
 資産計 <% = ConvIntToMoney(SoShihon , false, false) %>  総資本 <% = ConvIntToMoney(SoShihon , false, false) %>
<% If PrintFlg = 0 Then %>
目標値 指標 <% End If %>
損益計算書
 1. 売上高 <% = ConvIntToMoney(Uriage, false, false) %>
 2. 売上原価 <% = ConvIntToMoney(UriageGenka, false, false) %>
 　 売上総利益 <% = ConvIntToMoney(Uriage - UriageGenka, false, false) %>
 3. 販売・管理費 <% = ConvIntToMoney(HanbaiKanrihi, false, false) %>
 　 営業利益 <% = ConvIntToMoney(Uriage - UriageGenka - HanbaiKanrihi, false, false) %>
 4. 営業外収益 <% = ConvIntToMoney(EigyogaiSyueki, false, false) %>
 5. 営業外費用 <% = ConvIntToMoney(EigyogaiHiyo, false, false) %>
 当期純利益 <% = ConvIntToMoney(KeijyoRieki, false, false) %>

項目 計算式 目標値 評価
 流動比率（%）
流動資産  × 100
流動負債
=
<% = ConvIntToMoney(TozaShisan + TanaoroshiShisan + SonotaRyudoShisan, false, false) %>  × 100
<% = ConvIntToMoney(RyudoFusai, false, false) %>
= <% If RyudoFusai <> 0 Then Response.Write(Int((TozaShisan + TanaoroshiShisan + SonotaRyudoShisan) * 100 / RyudoFusai)) %>
<% If Mokuhyo(1) <> 0 Then Response.Write(Mokuhyo(1) & " %") End If %> <% If RyudoFusai <> 0 And Mokuhyo(1) <> 0 Then If Int((TozaShisan + TanaoroshiShisan + SonotaRyudoShisan) * 100 / RyudoFusai) >= Mokuhyo(1) Then Response.Write("OK") Else Response.Write("NG") End If End If %>
 当座比率（%）
当座資産  × 100
流動負債
=
<% = ConvIntToMoney(TozaShisan, false, false) %>  × 100
<% = ConvIntToMoney(RyudoFusai, false, false) %>
= <% If RyudoFusai <> 0 Then Response.Write(Int(TozaShisan * 100 / RyudoFusai)) End If %>
<% If Mokuhyo(2) <> 0 Then Response.Write(Mokuhyo(2) & " %") End If %> <% If RyudoFusai <> 0 And Mokuhyo(2) <> 0 Then If Int(TozaShisan * 100 / RyudoFusai) >= Mokuhyo(2) Then Response.Write("OK") Else Response.Write("NG") End If End If %>
 自己資本比率（%）
自己資本  × 100
総資本
=
<% = ConvIntToMoney(JikoShihon, false, false) %>  × 100
<% = ConvIntToMoney(SoShihon , false, false) %>
= <% If SoShihon <> 0 Then Response.Write(Int(JikoShihon* 100 / SoShihon)) End If %>
<% If Mokuhyo(3) <> 0 Then Response.Write(Mokuhyo(3) & " %") End If %> <% If SoShihon <> 0 And Mokuhyo(3) <> 0 Then If Int(JikoShihon * 100 / SoShihon ) >= Mokuhyo(3) Then Response.Write("OK") Else Response.Write("NG") End If End If %>
 負債比率（%）
負債  × 100
自己資本
=
<% = ConvIntToMoney(RyudoFusai + KoteiFusai, false, false) %>  × 100
<% = ConvIntToMoney(JikoShihon, false, false) %>
= <% If JikoShihon <> 0 Then Response.Write(Int((RyudoFusai + KoteiFusai) * 100 / JikoShihon)) End If %>
<% If Mokuhyo(4) <> 0 Then Response.Write(Mokuhyo(4) & " %") End If %> <% If (RyudoFusai + KoteiFusai) <> 0 And Mokuhyo(4) <> 0 Then If Int((RyudoFusai + KoteiFusai) * 100 / JikoShihon) / 100 <= Mokuhyo(4) Then Response.Write("OK") Else Response.Write("NG") End If End If %>
 固定比率（%）
固定資産  × 100
自己資本
=
<% = ConvIntToMoney(KoteiShisan, false, false) %>  × 100
<% = ConvIntToMoney(JikoShihon, false, false) %>
= <% If JikoShihon <> 0 Then Response.Write(Int(KoteiShisan * 100 / JikoShihon)) %>
<% If Mokuhyo(5) <> 0 Then Response.Write(Mokuhyo(5) & " %") End If %> <% If JikoShihon <> 0 And Mokuhyo(5) <> 0 Then If Int(KoteiShisan * 100 / JikoShihon) <= Mokuhyo(5) Then Response.Write("OK") Else Response.Write("NG") End If End If %>
目標値は中小企業の業種別指標より<% If Shihyo = "Oroshi" Then %>卸<% Else %>小<% End If %>売業平均を採用
<% If PrintFlg = 0 Then %>
<% End If %>
<% End Function %>