奥井英作のブログ　－　資金会計原論

資金会計原論Theory of Cash by Funds— 1.12 Birth of B/L & P/L by Funds
The next step of New B/S by Funds is Fund on Difference of Receivable-trade & Payable –Trade. The plus or minas status of this Fund gives great impact on Cash flow. Even if sales were growing and/or profit was increasing, however, if the minus of this Fund was bigger than the Fund on Retained Earnings, to continue business is difficult. This is a basic theory, we must keep in mind there is an exception. Trading company often invest Receivable-Trade to maintain commercial power. The fund balance of such trading companies is kept at other than Fund on Difference of Receivable-trade & Payable –Trade. Actual business is flexible, so we have to see the data flexibly.
売上仕入資金は資金繰りの鍵を握る。