| 摘要 |
PROBLEM TO BE SOLVED: To easily understand cash basis profit and loss in accounting processing.SOLUTION: An accounting processing apparatus for calculating cash transition for each fixed period calculates, for each period, cash gross profit to be a difference calculated by subtracting fluctuation expenditure from fluctuation income, cash profit and loss to be a difference calculated by subtracting fixed expenditure from the cash gross profit, term-beginning cash deposit to be the total amount of cash and deposit at the beginning of a period, and term-end cash deposit comprising the total amount of the cash profit and loss, and then displays the calculation result. The fixed expenditure contains fixed cost and the amount of loan principal repayment. This invention is, for example, applicable to an accounting processing apparatus. |
