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~企業の財務活動と投資活動を読み解く~",305,"財務諸表の要の1つである貸借対照表（B\u002FS）は、ある時点（決算期末時点）での企業の資産内容を表します。継続的な経済活動を行っている企業の一瞬の姿をとらえたスナップ写真ともいえる貸借対照表を理解し、企業の財務活動と投資活動の結果を読み解く力を身につけましょう。\r\n　　\r\n　　\r\n☆関連情報\r\nフレームワークでニュースを読み解く、日経電子版の記事もぜひご覧ください。\r\n「米SPAC上場ブーム、引き金はコロナ禍の失業対策」\r\nhttps:\u002F\u002Fwww.nikkei.com\u002Farticle\u002FDGXZQOUC27E130X20C21A4000000\u002F?n_cid=DSPRM5277",[1012,1017,1022,1026],{"fieldId":685,"name":1013,"videos":1014},"貸借対照表とは",[1015],{"preview_url_s":1016,"is_public":100},"https:\u002F\u002Fplayer.vimeo.com\u002Fexternal\u002F204982102.sd.mp4?s=ab50b7cb20db185e27dd5979f429bfdbc3a0b70d&profile_id=164",{"fieldId":685,"name":1018,"videos":1019},"貸借対照表 (B\u002FS)",[1020,1021],{"is_public":100},{"is_public":91},{"fieldId":685,"name":1023,"videos":1024},"B\u002FSとP\u002FLのつながり",[1025],{"is_public":91},{"fieldId":685,"name":1027,"videos":1028},"実際に貸借対照表を見てみましょう",[1029,1030],{"is_public":91},{"is_public":91},{"id":1032,"starts_at":1033,"photo":1034,"category":1035,"name":1036,"course_type":743,"video_duration":1037,"description":1038,"learning_points":1039},"27828b05","2018-02-15T09:22:00.000Z","https:\u002F\u002Fstatic.unlimited.globis.co.jp\u002Fuploads\u002Fcourse\u002Fphoto\u002F2193\u002Fthumb_27828b05.png",{"name":114},"リーダーシップとマネジメントの違い ~違いと使い方を理解する~",538,"リーダーシップとマネジメントの違いとは、主にそれぞれ異なる特性と役割にあります。リーダーシップは人と組織を動かし変革を推し進める機能、マネジメントは定められた戦略やルールに基づき効率的に組織を運営する機能とそれぞれ定義されています。このコースでは、リーダーシップとマネジメントの違いについて詳しく学んでいきます。2つの違いと意味を理解し、日頃の業務やコミュニケーションに役立てていきましょう。\r\n\r\n☆関連情報\r\nフレームワークでニュースを読み解く、こちらの記事もぜひご覧ください。\r\n「吉本興業のこれからに必要なのはどっち？リーダーシップ、それともマネジメント？」\r\nhttps:\u002F\u002Fglobis.jp\u002Farticle\u002F7224\r\n\r\n「日本電産の永守氏にみる有事のリーダーシップ」\r\nhttps:\u002F\u002Fwww.nikkei.com\u002Farticle\u002FDGXMZO58614190Y0A420C2X12000\u002F?n_cid=DSPRM5277",[1040,1045,1050,1054,1058,1062,1066],{"fieldId":685,"name":1041,"videos":1042},"リーダーシップとマネジメントの違い",[1043],{"preview_url_s":1044,"is_public":100},"https:\u002F\u002Fplayer.vimeo.com\u002Fexternal\u002F253557369.sd.mp4?s=21c2848ee6655771e24d5a885f7c50aef0db679d&profile_id=164",{"fieldId":685,"name":1046,"videos":1047},"林川さんの発言の意味は？",[1048,1049],{"is_public":100},{"is_public":91},{"fieldId":685,"name":1051,"videos":1052},"リーダーシップとマネジメントの違いとは",[1053],{"is_public":91},{"fieldId":685,"name":1055,"videos":1056},"リーダーシップとマネジメントの使い分け",[1057],{"is_public":91},{"fieldId":685,"name":1059,"videos":1060},"参考：部下に応じた使い分け",[1061],{"is_public":91},{"fieldId":685,"name":1063,"videos":1064},"田村さんの例",[1065],{"is_public":91},{"fieldId":685,"name":1067,"videos":1068},"コツ・留意点",[1069],{"is_public":91},{"id":1071,"starts_at":1072,"photo":1073,"category":1074,"name":1075,"course_type":680,"video_duration":1076,"description":1077,"learning_points":1078},"d4516471","2019-05-08T05:16:00.000Z","https:\u002F\u002Fstatic.unlimited.globis.co.jp\u002Fuploads\u002Fcourse\u002Fphoto\u002F2324\u002Fthumb_d4516471.jpg",{"name":118},"アカウンティング基礎（前編：財務三表編）",4893,"アカウンティングは「ビジネスの共通言語」と言っても過言ではありません。\r\nその中でも基礎となる財務諸表は、企業活動の結果が凝縮されたものです。\r\n財務諸表の見方や解釈の方法を押さえれば、財務諸表の数字からその企業の戦略や活動の状況など、 企業の全体像を把握することができます。\r\nこのコースでは、財務諸表のうち財務三表の知識を事例を交えながら体系的に学び、経営課題解決、リスク分析に役立つ企業会計の基本を習得します。\r\n\r\n※アカウンティング基礎コース は「前編：財務諸表編」「後編：財務分析編」2コースからなるシリーズとなります。前編を修了した方は、以下の後編も視聴ください。\r\n・アカウンティング基礎（後編：財務分析編）\r\nhttps:\u002F\u002Funlimited.globis.co.jp\u002Fja\u002Fcourses\u002F7e2e40e4\u002Flearn\u002Fsteps\u002F34895\r\n\r\nアカウンティングを初めて学ぶ方は、以下の関連コースを事前に視聴することをお薦めします。\r\n※グロービス経営大学院およびグロービス・マネジメント・スクールにおける受講科目の教材として本動画を視聴される場合、関連動画はご視聴いただけない場合がございます。\r\n・クリティカル・シンキング（論理思考編）\r\n・損益計算書 ~企業の収益と費用の状態を読み解く~\r\n・貸借対照表 ~企業の財務活動と投資活動を読み解く~\r\n・キャッシュフロー計算書 ~企業の資金繰りと現金収支の把握~\r\n・収益と費用の認識 ~収益と費用の会計ルールを理解する~\r\n・減価償却 ~費用を一定期間に配分する会計処理~\r\n\r\n\r\n※2019年5月、一部内容をリニューアルいたしました。 \r\n旧版でコースを修了している場合、本コースは未視聴・未修了の状態となります。 \r\n旧版の修了証はマイページの「学習の履歴」より引き続き発行いただけます。\r\n\r\n※ROAの計算式の変更について（2020年4月更新）\r\nROA（総資産利益率）の計算式に用いられる分子の利益は、目的に応じて様々な利益が使われます。\r\n本コースでは、近年、様々な会計基準で財務報告を行う企業が増えている中、比較しやすさを優先し、どの会計基準においても共通して出てくる当期純利益（親会社株主に帰属する当期純利益）を用いることにしました。",[1079,1083,1087,1091,1095,1099,1103,1110,1114],{"fieldId":685,"name":686,"videos":1080},[1081],{"preview_url_s":1082,"is_public":100},"https:\u002F\u002Fplayer.vimeo.com\u002Fexternal\u002F330955703.sd.mp4?s=5085b38f84241dff42c5cd1dcb0832f5785fd448&profile_id=164",{"fieldId":685,"name":1084,"videos":1085},"なぜアカウンティング？事業活動とは？",[1086],{"is_public":100},{"fieldId":685,"name":1088,"videos":1089},"事業活動の定量化と財務三表の概要",[1090],{"is_public":91},{"fieldId":685,"name":1092,"videos":1093},"損益計算書（P\u002FL）",[1094],{"is_public":91},{"fieldId":685,"name":1096,"videos":1097},"基本となるP\u002FLの原則",[1098],{"is_public":91},{"fieldId":685,"name":1100,"videos":1101},"貸借対照表（B\u002FS）",[1102],{"is_public":91},{"fieldId":685,"name":1104,"videos":1105},"キャッシュフロー計算書",[1106,1107,1108,1109],{"is_public":91},{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":1111,"videos":1112},"運転資本",[1113],{"is_public":91},{"fieldId":685,"name":1115,"videos":1116},"まとめ",[1117],{"is_public":91},5113,10,{"contents":1121,"totalCount":1118,"offset":163,"limit":1119},[1122,1168,1190,1215,1246,1290,1320,1350,1367,1392],{"id":675,"starts_at":676,"photo":677,"category":1123,"name":679,"course_type":680,"video_duration":681,"description":682,"learning_points":1124},{"name":97},[1125,1128,1134,1139,1145,1151,1156,1162],{"fieldId":685,"name":686,"videos":1126},[1127],{"preview_url_s":689,"is_public":100},{"fieldId":685,"name":691,"videos":1129},[1130,1131,1132,1133],{"is_public":100},{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":698,"videos":1135},[1136,1137,1138],{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":704,"videos":1140},[1141,1142,1143,1144],{"is_public":91},{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":711,"videos":1146},[1147,1148,1149,1150],{"is_public":91},{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":718,"videos":1152},[1153,1154,1155],{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":724,"videos":1157},[1158,1159,1160,1161],{"is_public":91},{"is_public":91},{"is_public":91},{"is_public":91},{"fieldId":685,"name":731,"videos":1163},[1164,1165,1166,1167],{"is_public":91},{"is_public":91},{"is_public":91},{"is_public":91},{"id":738,"starts_at":739,"photo":740,"category":1169,"name":742,"course_type":743,"video_duration":744,"description":745,"learning_points":1170},{"name":97},[1171,1174,1177,1180,1183,1187],{"fieldId":685,"name":748,"videos":1172},[1173],{"preview_url_s":751,"is_public":100},{"fieldId":685,"name":753,"videos":1175},[1176],{"is_public":100},{"fieldId":685,"name":757,"videos":1178},[1179],{"is_public":91},{"fieldId":685,"name":761,"videos":1181},[1182],{"is_public":91},{"fieldId":685,"name":765,"videos":1184},[1185,1186],{"is_public":91},{"is_public":91},{"fieldId":685,"name":770,"videos":1188},[1189],{"is_public":91},{"id":774,"starts_at":775,"photo":776,"category":1191,"name":778,"course_type":680,"video_duration":779,"description":780,"learning_points":1192},{"name":97},[1193,1196,1200,1204,1208,1212],{"fieldId":685,"name":686,"videos":1194},[1195],{"preview_url_s":785,"is_public":100},{"fieldId":685,"name":787,"videos":1197},[1198,1199],{"is_public":100},{"is_public":91},{"fieldId":685,"name":792,"videos":1201},[1202,1203],{"is_public":91},{"is_public":91},{"fieldId":685,"name":797,"videos":1205},[1206,1207],{"is_public":91},{"is_public":91},{"fieldId":685,"name":802,"videos":1209},[1210,1211],{"is_public":91},{"is_public":91},{"fieldId":685,"name":807,"videos":1213},[1214],{"is_public":91},{"id":811,"starts_at":812,"photo":813,"category":1216,"name":815,"course_type":743,"video_duration":816,"description":817,"learning_points":1217},{"name":97},[1218,1221,1225,1228,1231,1234,1237,1240,1243],{"fieldId":685,"name":820,"videos":1219},[1220],{"preview_url_s":823,"is_public":100},{"fieldId":685,"name":825,"videos":1222},[1223,1224],{"is_public":100},{"is_public":91},{"fieldId":685,"name":830,"videos":1226},[1227],{"is_public":91},{"fieldId":685,"name":834,"videos":1229},[1230],{"is_public":91},{"fieldId":685,"name":838,"videos":1232},[1233],{"is_public":91},{"fieldId":685,"name":842,"videos":1235},[1236],{"is_public":91},{"fieldId":685,"name":846,"videos":1238},[1239],{"is_public":91},{"fieldId":685,"name":850,"videos":1241},[1242],{"is_public":91},{"fieldId":685,"name":770,"videos":1244},[1245],{"is_public":91},{"id":857,"starts_at":858,"photo":859,"category":1247,"name":861,"course_type":680,"video_duration":862,"description":863,"learning_points":1248},{"name":97},[1249,1252,1258,1263,1269,1275,1280,1285],{"fieldId":685,"name":686,"videos":1250},[1251],{"preview_url_s":868,"is_public":100},{"fieldId":685,"name":870,"videos":1253},[1254,1255,1256,1257],{"is_public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