2008年6月27日10:00:10
資金会計原論Theory of Cash by Funds— 2.0 Case study・・X Co.
I would like to start Dividend 3,762 in yellow. X company decided to pay dividend under the condition Net Profit was deficit. To enable dividend payment, Yen31,869mil was transferred from other surplus to unappropriated earned surplus, In accordance with our theory, minus sight balance and inventory disturbed the Cash-in flow, then big amount of minus Substantial Retained Earnings (－173,757) was generated. We think such unrealized Cash should not be treated as the fund for dividend.
この配当金を支払うCashがあるのだろうか？
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