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— 4 Score Board
Fund on Retained Earnings is increasing, it is a very good sign. Since the total of Difference between Receivable-trade and Payable-trade and Inventory is bigger than Fund on Retained Earnings, Substantial Retained Earnings are red figures. If business is continued under such condition, Cash is tapering off. To compensate this Cash shortage, a big capita increase \29,593mil was made in 2003. The red figures of Substantial Retained Earning means that the paid-in capital was lacked by that amount. And in 2004 Cash was replenished by increasing capital \4,100mil and additional long term borrowings of \26,535mil. To enable additional long term borrowing, Investments was increased by \20,637. In spite of such behavior Cash decreased by \14,295mil.