CASH FLOW STATEMENT, ACCOUNT, ACCOUNT ORIGINATING DEVICE, AND DATA STORAGE MEDIUM STORING ACCOUNT ORIGINATING PROGRAM

摘要

PROBLEM TO BE SOLVED: To provide an account improved for visibility, particularly for making the security of a firm clear with first glance, such as for facilitating management and financial analyses, firm and financial diagnoses, analysis of customers, selection of firms to be financed or invested, the trend of stock prices, and selection of cooperating firms and firms to be acquired, etc.;SOLUTION: The account includes: a statement 4 of profits and losses which has a column 406 to show percentage values each of which is obtained by dividing the value of ordinary profit 405 by the value of limit profit 403; a balance sheet 5 having a column 508 to show percentage values each of which is obtained by dividing the value of net assets 506 by the value of total assets 507; and a cash flow statement 6 having a column 609 to show percentage values each of which is obtained by dividing the value of free cash flow 603 by the value of an increase in net assets 608.;COPYRIGHT: (C)2002,JPO