資金会計原論Theory of Cash by Funds— 2.9 Case study・・X Co
2008月7月25日09:03:21
資金会計原論Theory of Cash by Funds— 2.9 Case study・・X Co
Big addition of Fund on Retained Earnings was made in 2008. Comparing 2008 P/L with 2007 P/L, the increase of extraordinary profit is prominent, among extraordinary items, the sold profit of fixed asset is abnormally big. This profit enabled to make charging various loss reserve and evaluation loss on inventory and investment security.
In our theory, since charging various loss reserve and evaluation loss on inventory and investment security had nothing to do with Cash, these are credited in Net Retained Earnings section of the Fund on Retained Earnings.