| 摘要 |
<P>PROBLEM TO BE SOLVED: To clarify the cause of the increase/decrease of the cash and deposit of an individual or a company or the like and to analyze business results and financial contents by utilizing financial statements prepared in an accounting processing. <P>SOLUTION: The money amounts at the respective term ends of the respective account titles of the financial statement inputted by an input means 1 are stored in a storage means 2. A holdings computing means 3 reads the ones regarding profits, debts and capital from the money amounts of the respective account titles of the financial statement to turn them to the income of the cash and the deposit, reads the ones regarding costs and funds to turn them to the expenditure of the cash and the deposit, reads a previous term non-appropriated profit or a previous term non-processed loss to turn it to the income or expenditure of the cash and the deposit, and calculates the holdings of the cash and the deposit at the end of each term by adding and subtracting the income and the expenditure for each term. An output means 8 divides the money amounts of the respective account titles of the financial statement into the income and expenditure of the cash and the deposit and outputs them for each term and also outputs the holdings of the cash and the deposit at the end of each term. By an outputted holdings statement, the increase/decrease of the cash and the deposit for each term and the cause of the increase/decrease are clarified. <P>COPYRIGHT: (C)2003,JPO |
