資金会計原論Theory of Cash by Funds— 3.0 Case study・・X Co
2008月7月29日06:55:31
資金会計原論Theory of Cash by Funds— 3.0 Case study・・X Co
Restructuring by selling fixed assets, X Co. succeeded to generate big increase of Fund on Retained Earnings, and to stop the increasing red balance of Substantial Retained Earnings, its red balance became half size.
During 2008 Investments increased \35,177mil. In 2008, X co. acquired sold profit (\108,629mil) of fixed assets. Therefore X Co. had to acquire the new assets amounting to “the book value of sold assets + increased portion of \35,177mil.” The value must be a huge amount