資金会計原論Theory of Cash by Funds— 1.13 Birth of B/L & P/L by Funds
2008年6月20日09:30:45
資金会計原論Theory of Cash by Funds— 1.13 Birth of B/L & P/L by Funds
Next important point is Substantial Retained Earnings. This is the balance of Retained Earnings after deducting sight balance and Inventory. The goal of every transaction is Cash. Before the goal there are many financial crises. If the Substantial Retained Earnings were less than zero and such status continued for years, crisis would be realized. Continuing business in such status is going towards death. We have learned such cases.
実質損益資金の赤字が続くと危ない。