Topic: 先物取引（委託証拠金差し入れ）の売手側仕訳 | 日商簿記独学合格サイト

Tagged: 有価証券

This topic contains 8 replies, has 2 voices, and was last updated by RosieFum 2 years, 1 month ago.

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2015/01/01 at 00:47 #3317 Reply

みどり

連投すみません、みどりです。
（先ほど、みどりと名乗ったものの、おしるこで頭がいっぱいになりニックネームにしてしまいました！）

先物取引の契約時における委託証拠金差し入れで、以下の通り買手側と売手側の仕訳が同じ理由は何でしょうか。
売手側は差入証拠金分の現金をもらって資産が増加するので、こちらの逆仕訳になるのではないでしょうか。
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先物取引差入証拠金××/現金××
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2015/01/01 at 02:40 #3319 Reply

あそ〜ん
Keymaster

先物取引は、将来に何かをある値段で買ったり売ったりの取引をいいますが、結局その対象の商品を受け取ることはほとんどありません。（実際にある商品を将来のレートで受渡しするのは先渡取引とかいうみたいです）
つまり、差金決済により売り手も買い手も損益が発生するので、少しは証拠金を金融機関に預けなければいけません。

例えば、１円も持っていない買い手が「３ヶ月後１００万円でお米を買う」、売り手は「３ヶ月後１００万円でお米を売る」という先物取引がされ、その３ヶ月後にお米の価値が９０万円になっていたとします。
このとき実際にお米のやりとりはされません。単に、買い手は１０万円の損失、売り手は１０万円の利益を計上することになります。
しかし、先物の約束はしたものの買い手は１円も持っていないので払えません。金融機関等も売り手も買い手の１０万を取り立てるのめんどくさいですw　このようなことにならないために、買い手も売り手も先物取引するためには、証拠金を差し入れないといけないわけです。

要は証拠金は買い手から売り手に支払われるものではなく、どちらも損益額を払うことができるよって示す担保みたいなものです。
だから売り買い関係なく、証拠金を支払う仕訳が行なわれるのです。

ちょっと伝わりにくかったですか？わからなければまた質問してください。
正月は、おしるこをしっかり食べてくださいね笑

2015/01/01 at 11:52 #3320 Reply

みどり

あそーんさん、早速有難うございます！
年末年始にもかかわらず、ご解答いただき大変助かりました。

2022/01/08 at 11:35 #632282 Reply

jiuer7845

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2022/02/26 at 06:29 #1137496 Reply

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