資金会計原論Theory of Cash by Funds— 4.2 Score Board
2008月8月21日09:17:30
資金会計原論Theory of Cash by Funds— 4.2 Score Board
Look at the Fund Balance Graph of P/L by Fund ending July 2003, the prominent item is increased capital, they succeeded to increase capital after listing Mother’s Market, and the corresponding prominent item to the capital increase at the opposite side is Cash. They have plenty of Cash, but business Cash cycle was not improved, the Difference between Receivable-Trade and Payable-Trade is still bigger than Retained Earnings. Look at the B/S by fund for July 2003, the Paid-in Capital and Cash increased, but the Cash balance are all the same as July 2007, not improved