| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To provide a computer program for financial analysis for enabling anyone to easily decide window-dressing settlement concerning financial statements regardless of a technique therefor or regardless of financial knowledge. <P>SOLUTION: In response to the operation of an input device, money amount data corresponding to the respective account titles of financial statements are generated, and a capital-based balance sheet is generated based on the money amount data, and based on the money amount data on the capital-based balance sheet, a loss and gain capital increase/decrease trend line as a straight line having inclination corresponding to the increase/decrease tend of loss and gain capital since the term before last to this term and an owner residual capital increase/decrease trend line as a straight line having inclination corresponding to the increase/decrease trend of owner residual capital since the term before last to this time are overlapped on two-dimensional coordinates defined with a time axis on an x-axis, and an amount axis having positive/negative polarities on a y-axis so as to be displayed on the screen of a display device. <P>COPYRIGHT: (C)2008,JPO&INPIT</p> |
