資金会計原論Theory of Cash by Funds— 1.10 Birth of B/L & P/L by Funds
2008年6月17日09:36:29
資金会計原論Theory of Cash by Funds— 1.10 Birth of B/L & P/L by Funds
New B/S by funds is the biggest legacy of Mr. Satoh. It tells us many informative things, it will be told one by one. Fund on Retained Earnings consist of Net Retained Earnings brought from preceding period which is indicated in the top line and Profit and Loss Statement for the term. Total of Retained Earnings brought from preceding period and the Profit or Loss for the term is the Retained Earnings of the company. Strictly speaking Retained Earnings brought from preceding period includes the adjustments based on our theory.
損益資金が前期から繰越された利益剰余金と当期損益とからなり、損益資金が企業の内部留保であることを説明した。厳密に言えば前期から繰越された利益剰余金には資金会計理論による調整額が含まれる。