資金会計原論Theory of Cash by Funds— 1.6 Birth of B/L & P/L by Funds
2008月6月11日08:52:45
資金会計原論Theory of Cash by Funds— 1.6 Birth of B/L & P/L by Funds
Today another P/L is explained. It is P/L by Funds between 2 periods of B/S by Funds.
Look at the P/L by Funds GE 2006. Black figures are Receipts and Red figures are Disbursements. Cash balance in the disbursement side is the increased cash for the period, that is, Cash profit. Whether if Cash showed, profit or loss, does not matter. The important is the process generated profit or loss. If the Fund on Retained Earnings is indicated in the Disbursements, it must be serious, and if the Receipts amount is small and Cash balance appeared in Receipts as Cash loss, it must be in a tight corner financially. Of course before making final judgment, further scrutinization is required. Please click the following sheet to enlarge.
Today another P/L is explained. It is P/L by Funds between 2 periods of B/S by Funds.
Look at the P/L by Funds GE 2006. Black figures are Receipts and Red figures are Disbursements. Cash balance in the disbursement side is the increased cash for the period, that is, Cash profit. Whether if Cash showed, profit or loss, does not matter. The important is the process generated profit or loss. If the Fund on Retained Earnings is indicated in the Disbursements, it must be serious, and if the Receipts amount is small and Cash balance appeared in Receipts as Cash loss, it must be in a tight corner financially. Of course before making final judgment, further scrutinization is required. Please click the following sheet to enlarge.
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