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— 4.3 Score Board
Look at the P/L by Fund ending July 2004, the prominent item is the increase of Long Term Liability. The increase of red figures of Difference between Receivable-Trade and Payable-Trade worsened the Substantial Retained Earnings. And Investments increased. Additional borrowing of Long Term Liabilities disappeared to compensate the red figures of Substantial Retained Earnings and for the Investments. And Cash was used for the residue of Investments and refund of Short Term Liabilities. In conclusion this period increased the red figures of Substantial Retained Earnings and reduced Cash. It was not profitable.