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  <text x="380" y="36" text-anchor="middle" font-size="15" font-weight="700" fill="#1E293B">仕訳を積み重ねると財務諸表になる</text>

  <!-- Left: 仕訳の積み重ね -->
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  <text x="130" y="76" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">日々の仕訳</text>

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  <text x="130" y="115" text-anchor="middle" font-size="10" fill="#C2410C">現金150 / 売上150</text>
  <text x="46" y="125" font-size="8" fill="#94A3B8">1月5日</text>

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  <text x="130" y="151" text-anchor="middle" font-size="10" fill="#C2410C">仕入100 / 買掛金100</text>
  <text x="46" y="161" font-size="8" fill="#94A3B8">1月8日</text>

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  <text x="130" y="187" text-anchor="middle" font-size="10" fill="#C2410C">給料費用50 / 現金50</text>
  <text x="46" y="197" font-size="8" fill="#94A3B8">1月25日</text>

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  <text x="130" y="223" text-anchor="middle" font-size="10" fill="#C2410C">買掛金100 / 現金100</text>
  <text x="46" y="233" font-size="8" fill="#94A3B8">1月31日</text>

  <text x="130" y="258" text-anchor="middle" font-size="11" fill="#94A3B8">…（数百件）</text>

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  <text x="130" y="281" text-anchor="middle" font-size="10" fill="#C2410C">減価償却費18 / 累計額18</text>
  <text x="46" y="296" font-size="8" fill="#94A3B8">12月31日（決算）</text>

  <text x="130" y="322" text-anchor="middle" font-size="10" fill="#92400E">1年間のすべての仕訳を</text>
  <text x="130" y="338" text-anchor="middle" font-size="10" fill="#92400E">集計すると…</text>

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  <text x="253" y="184" text-anchor="middle" font-size="9" fill="#64748B">集計・整理</text>

  <!-- Right top: P/L -->
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  <text x="393" y="76" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">損益計算書（P/L）</text>
  <text x="393" y="108" text-anchor="middle" font-size="11" fill="#1E40AF">「どれだけ儲かったか」の報告書</text>
  <!-- P/L table -->
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  <text x="393" y="136" text-anchor="middle" font-size="10" fill="#374151">売　上　　　　150</text>
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  <text x="393" y="158" text-anchor="middle" font-size="10" fill="#374151">仕　入　△100</text>
  <text x="393" y="174" text-anchor="middle" font-size="10" fill="#374151">給料費用　△50</text>
  <text x="393" y="190" text-anchor="middle" font-size="10" fill="#374151">減価償却費 △18</text>
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  <text x="393" y="219" text-anchor="middle" font-size="11" font-weight="700" fill="#1D4ED8">当期純利益　 ▲18（赤字）</text>

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  <text x="393" y="280" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">貸借対照表（B/S）</text>
  <text x="393" y="312" text-anchor="middle" font-size="11" fill="#166534">「財産と負債・純資産」の残高表</text>
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  <text x="345" y="338" text-anchor="middle" font-size="10" font-weight="700" fill="#166534">資産</text>
  <text x="441" y="338" text-anchor="middle" font-size="10" font-weight="700" fill="#166534">負債＋純資産</text>
  <text x="345" y="356" text-anchor="middle" font-size="10" fill="#374151">現金　xxx</text>
  <text x="345" y="372" text-anchor="middle" font-size="10" fill="#374151">建物　xxx</text>
  <text x="441" y="356" text-anchor="middle" font-size="10" fill="#374151">買掛金 xxx</text>
  <text x="441" y="372" text-anchor="middle" font-size="10" fill="#374151">純資産 xxx</text>
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  <text x="345" y="396" text-anchor="middle" font-size="10" font-weight="700" fill="#166534">合計</text>
  <text x="441" y="396" text-anchor="middle" font-size="10" font-weight="700" fill="#166534">合計</text>
  <text x="393" y="416" text-anchor="middle" font-size="9.5" fill="#94A3B8">←必ず一致する→</text>

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  <text x="430" y="254" font-size="9" fill="#64748B">当期純利益が純資産へ</text>

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  <text x="624" y="82" text-anchor="middle" font-size="12" font-weight="700" fill="#92400E">財務諸表から分かること</text>
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  <text x="624" y="114" text-anchor="middle" font-size="24" fill="#D97706">📈</text>
  <text x="624" y="136" text-anchor="middle" font-size="11" font-weight="700" fill="#92400E">P/Lで分かること</text>
  <text x="534" y="156" font-size="10.5" fill="#78350F">・売上はいくらだったか</text>
  <text x="534" y="172" font-size="10.5" fill="#78350F">・コストはいくらかかったか</text>
  <text x="534" y="188" font-size="10.5" fill="#78350F">・最終的な利益（損失）は</text>
  <text x="534" y="204" font-size="10.5" fill="#78350F">　いくらだったか</text>

  <line x1="530" y1="218" x2="718" y2="218" stroke="#FDE68A" stroke-width="1"/>

  <text x="624" y="240" text-anchor="middle" font-size="24" fill="#D97706">📊</text>
  <text x="624" y="262" text-anchor="middle" font-size="11" font-weight="700" fill="#92400E">B/Sで分かること</text>
  <text x="534" y="282" font-size="10.5" fill="#78350F">・今どれだけ財産があるか</text>
  <text x="534" y="298" font-size="10.5" fill="#78350F">・借金はいくら残っているか</text>
  <text x="534" y="314" font-size="10.5" fill="#78350F">・返済能力はあるか</text>

  <line x1="530" y1="330" x2="718" y2="330" stroke="#FDE68A" stroke-width="1"/>
  <text x="624" y="356" text-anchor="middle" font-size="11" font-weight="700" fill="#92400E">これを読めるのが</text>
  <text x="624" y="374" text-anchor="middle" font-size="11" font-weight="700" fill="#92400E">「簿記を学んだ人」</text>
  <text x="624" y="394" text-anchor="middle" font-size="10" fill="#A16207">株式投資・就職・経営判断に</text>
  <text x="624" y="410" text-anchor="middle" font-size="10" fill="#A16207">直結するスキルです</text>
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