金銭債務とは、支払手形、買掛金、借入金および社債等、将来一定期日に他の企業に対し現金を引き渡す契約上の義務をいいます。
金融商品会計上は（負債としての社債を社債金額よりも低い価額または高い価額で発行した場合を除いて）原則として、債務額をもって貸借対照表価額とされます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
