資金計算書の基本原理 : キャッシュフロー計算書の導入をふまえて

概要

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This paper is explaining the basic principles of the fund statement. Introduction of the cash flow statement was decided at Japan finally. The cash flow statement is a form of the fund statement. It is inportant that we know about the basic principles of the fund statement to understand the cash now statement. There is a basic of the fund statement in the balance sheet. The balance sheet shows a financial position. Creditor means a sourceof funds. Debit means use of funds. The fund statement shows use and source of funds, too. While the balance sheet shows a state of funds, the fund statement shows a flow of funds. Meaning a fluctuation forehead by a profit and loss trade of capital is profit and loss statement. Showing a fluctuation forehead of funds in the balance sheet is the fund statement. A making principle of the fund statement resembles a making principle of the profit and loss account. Acquirement of net asset increases capital. On the other hand, use of net asset reduces capital. A difference of both is benefit. Increase of capital and liabilities and decreace of assets increase funds. Increase of assets, decrease of capital and liabilities reduce funds. The fund statement explains these. The basic principles of the cash flow statement similar.
広島文化学園大学の論文
1999-07-31