資金会計原論Theory of Cash by Funds— 2.6 Case study・・X Co
2008年7月15日08:07:07
資金会計原論Theory of Cash by Funds— 2.6 Case study・・X Co
The scale of business have not changed for the 3 years, however, X co. was necessitated to maintain bigger Cash. Why? The increased borrowings were requiring bigger refund? For the increased red figure of Substantial Retained Earnings were compelled to prepare bigger Cash? Here we review their repayment ability. The presumed amount for repayment is Yen 32,250 mil , and it exceeds far depreciation, Yen 19,263 mil. And also it exceeds far depreciation plus net profit, In our theory, since increased portion of Substantial Retained Earnings was in red figure, it is out of question.