| 摘要 |
<p>PROBLEM TO BE SOLVED: To simultaneously prepare a direct method cash flow statement, based on an international account standard, financial statements such as a statement of profit and loss and a balance sheet based on the accrual basis and a consumption tax statement. SOLUTION: A fund classification data processing part 103 executes processing of fund classification related data, in the case that data regarding fund classification are included in inputted classification data. At processing of the fund classification related data, respective master tables, such as an item master 1042 and a fund classification master 1043, are referred to. A transaction kind judgment part 1031 classifies fund transactions into three kinds which are sales activity, investment activity and financial activity. An account title unifying part 1032 unifies fund titles in respective account titles into the three titles of the fund title with a spot cash property, the fund title to be cashed after a fixed period and an offset account which is regarded the same as cash. A final fund classification data generation part 1034 divides intermediate fund classification data into the fund titles and the counter titles with money amounts in correspondence to each other.</p> |
