( ) All Rights Reserved (c) Yoichi OKABE 2000-present. [ HTML ] [ PDF ] [ FAQ ] [ ] [ Web ] [ ] : [ Excel (, ) ] [ Perl ] [ Elisp ] (Amazon)
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1 ( ) :
2 ( ) All Rights Reserved (c) Yoichi OKABE 2000-present. [ HTML ] [ PDF ] [ FAQ ] [ ] [ Web ] [ ] : [ Excel (, ) ] [ Perl ] [ Elisp ] (Amazon)
3 Web Google : : Perl : : TeX + perl : : : Web : Perl : google : : ( ) 2
4 : ( ) : ( ) : ( ) : : : : 3
5 I ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
6 ( ) ( ) (DCF) II
7 ! ( ) ( ) Excel Perl Emacs Lisp
8 Web
9 I
10 1 (cashbook) (cash) 1.1 (cashbook) (property) (bookkeeping) (assets) (liability) (debt) (accounting) (net assets) (beginning of period, initial(adj.)) 10,000 5,000 5, 000 = 10, 000 5, 000 9
11 * : ( ) (remainder style) (doubleentry bookkeeping) * : ( ) (account style) (debit) (credit) (principle of balance) (balance) * (balance sheet, B/S) (initial balance sheet, initial B/S) : (credit) (debit) 10
12 1.2 ( ) (double entry) : T T (T accounts) T T (debit) (credit) T T (principle of balance) (principle of balance) / (average) 1.3 ( ) (nominal accounts) 11
13 500! :! (real accounts)!! 1.5! : (income,revenue) (expenses,costs)!!!!!
14 ! : 1.4 ( ) (negative property) (positive property) (assets) (liability) : ! :!! 13
15 1.4 ( ) T T 1.5 (during period, interim(adj.)) (accounting) (double-entry bookkeeping) (journal) ! 500!
16 * ! 500! : (trial balance, T/B)! 300! * :!!! -! = =200 (current profit, current income)! 300! !* :!* 15
17 * : +! + ( ) ( ) ( ) ( ) ( ) 16
18 2 (stock) (flow) + = (current period, current(adj.)) (beginning of period, initial(adj.)) (end of period, final(adj.)) (preceding period) (next period) ( ) ( ) (balance sheet, B/S) (journal) (net assets) * * (capital) BS (BS title) PL (PL title) (financial statements) 17
19 (business) (establishment) (debt) (capital) ( ) (stock holder) (stock) (capital stock) (stock certificate) (investment) (cash) (deposit) (equipments) (positive property) (assets) (negative property) (liability) (net property) (net assets) = - 18
20 (gross assets) (capital) (profit, gain) (current profit, current income) (surplus) ( ) : (outsider funds) (insider funds) (investment funds, IF) (bussiness assets, BA) (increase of capital)! 19
21 (reduction of capital)! : (stock prices) (stock holder) ! : (initial balance sheet, initial B/S) 2.2 (balance sheet, B/S) 20
22 ( ) (300) ( ) (1000) ( ) (1900) * ( ) (800) (* ) (2000) : - = *! * * ( ) [ ] { } (initial balance sheet, initial B/S) * : 21
23 2.2 (during period, interim(adj.)) (transaction) (journalization) (journal) (date) (outline) (client) (remainder) (account title)!! : (transfer slip) ( ) (income slip) (expenditure slip)
24 1 1/ /6! /9! /11 720! /12! /13! ) 1/13! / ! ) 1/22! / /25! /26! /30! / ! ) 1/31! ) 1/ : (nominal accounts) (expenses,costs)! (nominal accounts) (income,revenue) !! ) 23
25 (accrued transaction) 2 2) (settlement of accounts) (trial balance of flow)! 2200! 2720! 140! 124! : ( ) 24
26 !!! 2484! : 2.6 (cashflow statement, CFS) (trial balance of nominal flow) (trial balance of real flow) (complete)! + 2.6!!!!!! (profit, gain) (loss) (loss) (current loss) = - = - (current profit, current income) (current loss) 25
27 ! =!! 236 = (2.1)! (integral) 2.7!!*!!* (coupled term)!!* 236! ( - ) : (balance) * (remainder)!!! 2.8!! 2484! 236 (! ) (2200) (! ) (2720) (! ) 140 (! ) 124 (! ) !* :!*!!!!* 26
28 !* : remainder 2.7! balance balance 2.6!* * * - *!* - (net assets) = + ( * ) ( ) (-184) ( ) (200) ( ) (620) * (* ) (236) : :!* 236 *
29 ! 2484! * 236!* ! 2.10: (profit loss statement, P/L, income statement) (balance sheet, B/S) +! +!!
30 !! 2484! 2720 (! ) (2464) (! ) (2720) [! ] [2200] [! ] [2720] [! ] [140] [! ] [124] (! ) (20) (! ) (0) [! ] [20] 2720!* ( ) (116) ( ) (1200) ( ) (2520) * 2236 ( ) (800) (* ) (2000) 3436 (* ) (236) : ( ) ( ) ( ) [ ] { } (ordinary income) (special profit) (operating income) (non-operating income) (ordinary expenses) (special loss) (operating expenses) (non-operating expenses) * 1 (complete)!* *
31 ! 2484! 2720 * 236 * 2236!* 236! : (current loss)!* * : *!* : (bankruptcy with black balance) 30
32 2.4.2 (remainder style) (account style) (parallel style) 2.13 (serial style) 1/ /6! /9! :! 2.14! 2720! 2200! 140! 124! : (remainder style) (remainder)
33 !!! (! ) (2720)! (! ) (2200) (! ) (140) (! ) (124)! 2464!* 256! 0 (! ) (20)! 20!* 236! 0! 0!* : (report style) (remainder style) 2.16!! (! ) (2720) 2720! (! ) (2200) (! ) (140) (! ) (124) 2464!* 256! 0 0! (! ) (20) 20!* 236! 0 0! 0 0!* : 32
34 2.4.3 (account title) (ledger) (cash ledger) (general ledger) 33
35 : (principal book) (subsidiary book) (financial statement)!!! 2.4 2! 2.17! / ! /6! :!!
36 / ! / : ( ) (stock) (transfer from preceding period) (initial balance sheet, initial B/S) (flow) remainder 0 * * 35
37 2.19: 1/ / / / / / / / / / / /31 * / / / / / / / /31 * / /31 * / / /31 *
38 * 1/1 * / ! 1/11! /31! /31!* ! 1/9! /12! /31! /31!* ! 1/22! /31!* 140 0! 1/6! 4 4 1/13! /26! /30! /31!* 124 0! 1/25! /31!* 20 0 (final balance) 2.19 (total within period) 37
39 2.5.2 (trial balance, T/B) 2.20! 2200! 2720! 140! 124! * : : * 116 * 116 *!* *! !* * 38
40 ! *! 2484! 2720! 2484! * 3200 ( ) 3000 * : ( ) 39
41 3 (cash basis accounting) (accrual basis accounting) 3.1 (accrual, accrued(adj.)) (settlement) (accrued buy) (accrued sell) ( ) ( ) (delayed settlement) ( ) ( ) (advanced settlement) (accrued transaction) (accrued account item) : : ( ) ( ) (credit) 40
42 (accounts receivable): (accrued income): (accrued income) (accounts receivable): (accounts receivable) 3.1 2)! 1/ ! ) / ) ( ) 3.1: ! ! 2000 ( )! :! ( ) (debit) 41
43 (accounts payable): (accrued expenses): (accounts payable): 3.3 1) 2! 1/13! ) / ) ( ) 3.3: !! ! ( ) 1000! : ( ) (debit) (income in advance): (receipt in advance): (temporary income): 42
44 (temporary receipt): (receipt in trust): 3.5 x x x! x 3.5: 3.6 x! x ( )! x x ( ) x! x 3.6: ( ) (credit) (advance payment): (expenses in advance): (payment in advance): (temporary expenses): (temporary advance): (payment in advance): 3.7 x x ! x x 3.7: 43
45 3.8! x x ( ) x! x ! x x 3.8: (!! ) : (debit) ( ) (credit) ( ) ( ) 3.2 ( ) (inventory assets)!!
46 @ ( ) 1/9 60@10! /11-60@12 720! /12 60@10! /13 140@9! /19-196@ ! /31-2@ : = (final buying price method) (number) (unit price) 3.10 (inventory table) 45
47 1/ / / / / / / : = 1260!! ( )!!!!!!!!
48 1/9! ! 600 1/11 720! 720! /12! ! 600 1/13! ! 540! ! / ! 2352! /31! :! 3.12!! ( ) 1/31 18! :! !! (stocktaking) /9! /11 720! 720 1/12! /13! / ! /31 18! :
49 !!!!!!!!! =! -! (final buying price method): = = 9 = = 18 (individual price method): ID POS(point of sales system) = = 10 (or 9) = (FIFO method): / / / / / / / :
50 31 9 = = 9 2 = 18 (LIFO method): 9 10 = = 10 2 = 20 (moving averaging method): FIFO / / / / / / / : FIFO = = ( )/200 = 9.3 = = 18.6 (simple averaging method): = / = ( )/3 = 9.33 = = (accumulated averaging method): = = ( )/130 = 9.46 = = (sales price refund method): 49
51 = ( + )/( + ) = = /( ) = : IC IC 3.3 ( ) (fixed assets) (depreciation) : (straight line method) 10%! (depreciation expenses) = /5 =
52 ! ! ! ! ! ! :!! 1 ( 1 1 ) /31! :! ( ) (direct method) (indirect method) (accumulated depreciation) 3.18 ( )!! 1/31! : ( )
53 ! : / 3.20 (less-accumulated depreciation)!!!! 1/31! :! (straight line method): = ( )/ (declining balance method): = ( / ) ( / ) ( / ) (1/ ) (< 1) = / = 1 ( / ) (1/ ) 10% /5 = /5 = /5 = =
54 ! ! ! ! ! ! : (progression method): = ( )/ (yield proportional method): (replacement method): 50% (quantity loss rate) : ( ) % /12 = (6/12) = % % ! : 3.4 ( ) (reserve) (reserves) (less-accumulated depreciation) (irrecoverable debt reserves) 53
55 : 3.23! x x x x 3.23: (retirement supply reserves) (director s remuneration) * : %! x x x x 3.24: : 54
56 /13! ) 1/ ! ) 1/ ) ( ) 1/ ) ( ) 3.25: /31 18! 18 2@9 1/31! : (trial balance of flow)
57 ! 2460! 3072! 140! 18! 124! 144! : 3.28! 2460! 3072! 140! 18! 124! 144! !* * : (profit loss statement, P/L, income statement) (balance sheet, B/S)
58 !! 2888! 3090 (! ) (2868) (! ) (3090) [! ] [2460] [! ] [3072] [! ] [140] [! ] [18] [! ] [124] [! ] [144] (! ) (20) (! ) (0) [! ] [20] 3090!* ( ) (116) ( ) (260) ( ) (2520) ( ) (1200) ( ) (352) ( ) (18) * 2202 ( ) (800) (* ) (2000) 3662 ( ) (-144) (* ) (202) : (general ledger)
59 1/ / / /31 * / / /31 * / / /31 * / / / /31 * : 58
60 ! 1/11! /19! /31!* ! 1/31! /31!* 18 0! 1/9! /12! /13! /31!* ! 1/31! /31!* (trial balance, T/B) 3.31! 2460! 3072! 140! 18! 124! 144! * : 59
61 3.6 (account title)!! ( ) (! ) [! ]!! [! ]:!!! (! ):!!! ( ) (! ) [! ]!!!! :!!!!!!!!!!! [! ]:!!!! (! ):!!!!!!!* ( )!* / ( )!* / ( )!* / ( )!* /!* / ( ) ( ): ( ) ( ) ( ) ( ): ( ) ( ): ( ) ( ): ( ): * ( ) ( * ) [ * ]: * * [ * ] 60
62 [ * ]: * [ * ]: * * * * ( ) [ * ] [ * ] ( * ) ( * ) ( * ) ( * ): * / ( ) * / ( ) * / ( ) 61
63 (dividends) (settlement of accounts) 4.1 (settlement of accounts) ( ) (initial balance sheet, initial B/S) 4.1 (corporate tax) (dividends) * * * (retained profit) ( ) (180) ( ) (1000) ( ) (1120) ( ) (50) ( ) (800) ( ) (130) ( ) (100) ( ) (50) ( ) (800) ( ) (500) * 1270 (* ) (1000) 3000 (* ) (270) : 62
64 ! 30! ! ! ! * 30 * 30! ! ! 125! 40 40! : (journal) ( )!!! (director s remuneration) 63
65 ! 1550! 3100! 420! 30! 10! 40! * * : 4.3 (trial balance of flow) 4.4 (income before tax,gross income)!* * (corporate tax) (municipal tax) (business tax) 64
66 !! 2040! 3130 (! ) (2020) (! ) (3100) [! ] [1550] [! ] [3100] [! ] [420] [! ] [10] [! ] [40] (! ) (20) (! ) (30) [! ] [20] [! ] [30] 3130!* ( ) (450) ( ) (1105) ( ) (1600) ( ) (100) ( ) (715) ( ) (10) ( ) (50) ( ) (450) ( ) (125) * 2360 ( ) (125) (* ) (1000) ( ) (960) (* ) (30) (* ) (270) (* ) (-30) 4025 (* ) (1090) : % 4.5 *! 1090! ! : (net income) 65
67 (current profit, current income) 4.6!! 2040! 3130 (! ) (2020) (! ) (3100) [! ] [1550] [! ] [3100] [! ] [420] [! ] [10] [! ] [40] (! ) (20) (! ) (30) [! ] [20] [! ] [30] 3130!* ! 436! !* ( ) (450) ( ) (1105) ( ) (1600) ( ) (100) ( ) (715) ( ) (436) ( ) (50) ( ) (10) ( ) (125) ( ) (450) ( ) (125) * 1924 ( ) (960) (* ) (1000) (* ) (30) (* ) (270) (* ) (-30) 4025 (* ) (654) :!!*!!*! 66
68 !* * 4.4 ( )!! (interim dividends)! (! ) * 30 * : 67
69 (profit reserves) (reserve fund) (deposit) (reserve fund designated by law) *!* (surplus) (inventory assets) (accumulated depreciation) (equipments) (reserves) : : * * *!...!* *...!!... * * 68
70 !!!!......! : ! 654! ! !* 30 * : (unsettled profit) + + (general meeting of stockholders) (retained profit) 1 69
71 4.10 * 270!* : :
72 ! 1550! 3100! 420! 10! 40! 20! !* ! 436! !* ! 50! 654!* 30!* !* * 30 * * :
73 !! 2040! 3130 (! ) (2020) (! ) (3100) [! ] [1550] [! ] [3100] [! ] [420] [! ] [10] [! ] [40] (! ) (20) (! ) (30) [! ] [20] [! ] [30] 3130!* ! 436! !* ! 50! 654!* 30!* !* ( ) (450) ( ) (1105) ( ) (1600) ( ) (100) ( ) (715) ( ) (436) ( ) (125) ( ) (10) ( ) (125) ( ) (450) ( ) (960) * 1874 (* ) (1000) (* ) (30) 3975 (* ) (844) :
74 !! (! ) (3100) 3100! (! ) (1550) (! ) (420) (! ) (10) (! ) (40) 2020!* 1080! (! ) (30) 30! (! ) (20) 20!* 1090! !* 654!* ! 50!* 30 80!* : 4.5 ( ) (general meeting of stockholders) (final profit settlement) (final dividends) (director s remuneration) (profit reserves)
75 4.14!* 844! * 30!* ! !* 85 * !* 739 * : (reserve fund designated by law) (capital reserve fund) (profit reserves) 1/4 1/10 (internal reserves) (external reserves) : ( ) (earned surplus statement) (final profit settlement)
76 ! 844!* ! 50!* !* : (loss treatment) (untreated loss) (retained loss)!* -95! * 30!* 30-45!* -45 * : 4.6 ( )
77 ! 1550! 3100! 420! 10! 40! 20! !* ! 436! !* ! 100! 654!* 115!* !* 739!* * * : 76
78 !! 2040! 3130 (! ) (2020) (! ) (3100) [! ] [1550] [! ] [3100] [! ] [420] [! ] [10] [! ] [40] (! ) (20) (! ) (30) [! ] [20] [! ] [30] 3130!* ! 436! !* ! 100! 654!* 115!* !* 739!* ( ) (450) ( ) (1105) ( ) (1600) ( ) (100) ( ) (715) ( ) (436) ( ) (125) ( ) (50) ( ) (125) ( ) (10) ( ) (960) ( ) (450) * 1824 (* ) (1000) (* ) (85) 3975 (* ) (739) : : 77
79 : 78
80 5 (bankruptcy with black balance) (cashflow, C/F) (cashflow statement, CFS) 5.1 (cash equivalents) 3 (cash) (fund) (direct method) (indirect method) ( ) (receipt) (payment)!!! (cash-in)! (cash-out) 79
81 5.2 (fund cycle) 1. (fund-raise) 2. (capital-payment) ( ) (general flow statement) 80
82 ( )!! 4 5.1! :! ( )!! :!!! 5.3! 3! ! : 1! 2!!!!!!!! 81
83 (net amount representation) (gross amount representation)
84 ! ! 50! ! 130! ! 50! ! 1100! ! ! 30! ! ! ! 1190! ! 1120! ! 50! ! 25! ! 50!* 30 * 30 * 30!* 30! ! 20 20! ! ! ! 125! 40 40! : 83
85 ( )! ! 50 50!* 30 * 30 * 270!* 270 * 30!* 30! 50 50!* 85 * 85!* 739 * (general flow statement) 84
86 ! 1570! 3185! 1120! 50! 25! 100! ! 420! 1120! 20! 30! 130! 50! ! ! ! 25 25! 40! ! ! 100! ! ! ! ! !* 115!* * !* 739!* * : (cashflow statement, CFS) 85
87 5.3.2 (statement of fund receipts and disbursement) c! c! c!* C/F c! c! c!* C/F c! c! c! c! c!* C/F c! C/F c! c! 5.6: c! C/F C/F C/F C/F C/F 86
88 5.3.3 (cash) (direct method) (non-cashflow statement, NCFS) c n c n! c n c n C/F(C/F provided by operations, CFO) C/F(C/F used in investment activities, CFI) C/F(C/F used in financing, CFF) 5.7 ( ) [ ] 87
89 ( ) c! c! c! c! c! c! c!* c! (c! ) (c! ) c! (c! ) c! c! c!* C/F (CFO) c! c! c! c! c! c! c! c! c! c! c! c! c! [c! ] c!* C/F (CFI) [c! ] c! c! c! c! c! c! c! c! c! [c! ] c!* C/F (CFF) c! C/F (CFO) c! C/F (CFI) c! C/F (CFF) c!!! ( ) 5.7: ( ) 5.8 c n 88
90 ( ) c! 1570 c! 3185 c! 420 c! c!* c! 20 c! 1145 c! 130 c! c!* C/F (CFO) c! c! 100 -c!* C/F (CFI) c! c! 100 -c!* C/F (CFF) c! C/F (CFI) 125 c! C/F (CFO) c! C/F (CFF) ( ) n! n! n! 50 n! 40 n! n! n! n! n! n! n!* 115 n!* * n!* 739 n!* * : / 89
91 5.3.4 (statement of funds balance) c! c! c! c! c! c!* C/F c! c! c! c! c! c!* C/F c! C/F c! C/F * 5.9: C/F C/F C/F C/F C/F 5.4 (statement of funds flow) ( ) 90
92 !! ( )! 5.10 x! x y! y z z 5.10:! 5.11 x c! x y n! y n! z z z c! z 5.11:! n!! n! y z x + y c! x + z c!! c!* 5.11 c!* c! x + z n! c!! 5.12 y z! x + y c!* x + z 5.12: c!!! c!* c! ! 91
93 ( ) ( ) c! 1570 c! 3185 c! 420 c! c!* c! 20 c! 1145 c! 130 c! c!* C/F (CFO) c! c! 100 -c!* C/F (CFI) c! c! 100 -c!* C/F (CFF) c! C/F (CFI) 125 c! C/F (CFO) c! C/F (CFF) : / 92
94 ( )! c!* ! c!* ! 420 c!* 420! 20 c!* 20 c!* 30! 30! c!* c!* 25! c!* c!* c!* 50 0! c!* ! 10 10!* !* 115 * !* !* 739 * !!! c!* c!* c!*! c! n! 5.5 (statement of application of fund) 93
95 (statement of change of financial position) ( ) ( ) ( (settlement cost) )
96 ( )! 436! 1090! 100!* 115!* !* 739!* * * ( )! 1550! 3100! 420! 10! 20! 30! !* : / (non-cashe P/L)!!! ( )! ( )! ( )!! ( )!!! 95
97 : - (working capital) - 1. (fund-raise) 2. (capital-payment) 3. (settlement cost)
98 ! 100! 1090! 436!* * 544 ( ) * * ! 40 0!* !* 115 * !* !* 739 * ( )! 1550! 3100! 420! 10! 40! 20! !* : 97
99 5.5.2 C/F (indirect method) (cashflow statement, CFS) C/F 1. ( ) 2. ( ) 3. ( ) c!* ( ) 4. ( )!!* c!* c! *!!!! c! 5. c!! C/F C/F ( )
100 ( )!!*!*!*!*!* ( )!*!*!! c!* ( ) ( ) 5.16:
101 ( )! 1090!* 40!* 30!* ( ) c!* c! 20 c! 1145 c! 130 c! c!* C/F (CFO) c! c! 100 -c!* C/F (CFI) c! c! 100 -c!* C/F (CFF) c! C/F (CFI) 125 c! C/F (CFO) c! C/F (CFF) : 100
102 ( )! 20 c!* 20 c!* 30! 30! c!* c!* 25! 40 ( ) c!* c!* 50 0! c!* !* !* 115 * !* !* 739 * ( )! 1550! 3100! 420! 10! 20! 30! !*
103 5.18 ( ) I.! 1090!* 40!* -30!* ( ) c!* 1145 c! 30 c! -20 c! -130 c!* C/F (CFO) 1025 II. c! -25 c! -100 c!* C/F (CFI) -125 III. c! -50 c! -100 * C/F (CFF) -150 IV. 750 V VI : ( ) 102
104 6 (stability) (profitability) DCF 6.1 (stability) 6.1 (liability ratio) = / < 100% (equity ratio) = / 30% 50% 6.1: 30% 70% / /
105 < ( ) > ( ) > ( ) ( + )/ 40% / :
106 (solid asset ratio) = / 100% = /( + ) 100% = / 70% (liquid asset ratio) = / ( ) ( ) 100% 150% = + + etc. (6.1) = + (6.2) = / (6.3) 100% =( + )/ + > 6.3: 6.2 (profitability) 105
107 6.4 / / (revolution rate on assets) = / (revolution rate on handy liquid assets) = / (revolution rate on non handy liquid assets) = / 3 (revolution rate on credit sold) = / (revolution rate on inventory assets) = / 1.6 (revolution rate on tangible fixed assets) = / (revolution rate on investment) = / 6.4: (P/L cross point) = + = + = + (6.4) / 1 106
108 1 1 (P/L cross point) = = /(1 ) (6.5) = / (6.6) 1 / = /( ) (6.7) (marginal profit) +!! (! -! )! ( )!! = /( ) = /( + ) = 1/(1 + / ) (6.8) 1 90% 50%
109 6.5 (rate of return on sales) = / (rate of return on capital) = / =( / ) ( / )= (instant coverage ratio) = /( ) 1 (return on investment, ROI) = / + (rate of return on asset, ROA) = / (rate of return on equity, ROE) = / ( ) (financial leverage) % ROA ROE (condition dependence) 800 6% = 48 ROA ROE % 26% % 6% % -4% ROA ROE 6.5:
110 6.6 = / (cashflow ratio, CFR) = / 6.6: 6.7 = / (cashflow margin) = / = ROE 6.7: C/F (free cashflow, FCF) FCF FCF C/F (cashflow, C/F) FCF FCF C/F ( ) C/F ( ) FCF FCF FCF FCF 109
111 FCF FCF FCF FCF (cashflow ratio, CFR)=FCF/ ( ) 6.5 (DCF) (discounted cashflow, DCF) (future value, FV) (net present value, NPV) ( (present value, PV) ) n n ( - ) = n /(1 + ) n n n n n/(1 + ) n (yields of long-term government bonds) (discount rate) n n/(1 + ) n = 0 (internal rate of return, IRR) (rate of return on investment)= / (investment payback period)= / ROE ROI / 110
112 (price earnings ratio, PER) = / (price book value ratio, PBR) = / (PCFR, price cashflow ratio) = / + = ( )/ + 6.8: 111
113 II
114 (aquition cost accounting) (current value) 1990 (current value accounting) (impairment accounting) 113
115 x x......! y y % (present value, PV) DCF (future value, FV) = (1 + ) (7.1) 7.3! %! 200! 200! ! 280! 500!*
116 ! %! 280! 200! ! 160! 600!* 440 (accounting for income taxes)! = ! 80! 80 (deffered income taxe assets) = 240! 80 80! 280! 500!* 300! 80! 160! 600! 80!* ( ) 80 ( )
117 ! (deffered income taxe liability) 116
118 8 (exchange conversion) (exchange rate) 8.1 (parent company) P (subsidiary) S (affiliated companies) A P P P P 7620 P 3790 (P 5370) (P 2990) [P 1110] [P 1590] [P 200] [P 200] [P 300] [P 1000] [P -300] [P 100] [P 1200] [P 100] [P -100] (P 800) [P 1010] [P 500] [P 1950] [P 300] (P 2250) *P 3830 [P 2000] (*P 1450) [P -400] (*P 2380) [P S 500] 7620 [P A 150] : P S P S A P A 117
119 8.2 F (subsidiary)s 20 /F 22 /F 26 /F 24 /F 22 /F 20 /F 25 /F (exchange conversion adjust account) (exchange conversion adjustment) 118
120 S F /F F /F S S (S ) (S ) [S ] [S ] [S ] [S ] [S ] (S ) [S ] [S ] (S ) *S [S ] (*S ) F113 [S ] (*S ) F (*S ) : S 8.3 P P F /F 26 /F (exchange marginal profit) (exchange marginal loss)! ( ) c n 119
121 P ( ) P c!p P 600!nP 600!nP 60 P 60 P 200!nP 200 c!p P P 100!nP 100 P 200!nP 200 c!p 4500 P 4500 c!p 8300 P 8300 P 120 c!p S 120 P 60 c!p A 60 P 100!nP 100 c!p 300 P 300!nP 100 P 100!nP 800 P 800 n P 800 c!p 800 c P 50 P 50!nP 10 P 10 c!p 1000 P 1000 c P 1000!nP 1000 n!np 100 P 100 c!p 300 P 300 c P 300!nP 300 n!np 500 P 500 c!p 1000 P 1000 c P 1000!nP 1000 n P 1000 P 1000 c!p 100 P 100 c P 100!nP 100 n!np 100 P 100!nP 400 P 400 n P 400 c!p 400 c c!p 100 P 100 c P 100!nP 100 n 8.3: P 120
122 P 50!nP 50 c!p 50 P 50!nP 100 P 100!*nP 300 *P 300 n P 300 c!p 300 c P 10 c!p 10 c!p 1200 P 1200!nP 900 P 900 c!p 500 P 500 S c n 25 /F 24 /F! 121
123 S F /F F /F S c!s S !nS !nS S S !nS c!s S c S !nS n!ns S c!s S !nS S !nS S !nS S n S c!s c c!s S c S !nS n c!s S c!s S c!s S c!s S !nS S c!s S c!s : S 8.4 P c n * 122
124 P!P 28920!P (!P 27110) (!P 31660) [c!p 12000] [c!p 29000] [!np -100] [!np 800] [!np 60] [c!p 4500] [!np 200] [c!p 50] [!np 100] [!np 50] [c!p 8300] [!np 500] [c!p 100] [!np 100] * [!np 400] [c!p 400] * [c!p 100] [!np 100] * [c!p 1000] [!np 1000] * [!np 100] [c!p 10] (!P 1810) (!P 1680) [c!p 300] [!np 100] [!np 100] [c!p S 120] [c!p A 60] [c!p 300] [!np 300] * [!np 800] [c!p 800] * [!np 10] [!*np 300] [c!p 300] *!P 1100!P 0 (c!p 1000) (!np 1000) * (!np 100) 34340!*P c!p 1200!P 4320!nP 900 c!p !*P : P 123
125 P 4120 P 2100 (P 2680) (P 0) [P 1340] [P -100] [P 200] [P -100] [P 600] [P 100] [P -60] [P 100] [P 100] (P 2100) [P 300] [P 300] [P 200] [P 900] (P 1400) [P 850] [P 1900] [P 50] [P -500] *P 2020 (P 40) (*P 300) 4120 [P 40] (*P 1720) 4120 S c n * 124
126 S F /F F /F c!s c!s !nS !nS !nS !nS c!s c!s !nS !nS c!s * c!s !nS * c!s !nS F314 c!s !nS *F !*S c!s !S !nS F15 c!s c!s F15 371!*S S S (S ) (S ) (S ) (S ) (S ) (S ) (S ) (S ) F28 (S ) *S F (S ) (*S 7-175) : S 8.5 c n * P 125
127 P!P 25860!P (!P 25450) (!P 30060) [!P 11900] [!P 29800] [!P 4500] [!P 200] [!P 50] [!P 50] [!P 8300] [!P 10] [!P 500] [!P 100] [!P 100] (!P 410) (!P 280) [!P 400] [!P 100] [!P 10] [!P S 120] [!P A 60]!P 160!P 0 (!P 60) (!P 100) 30340!*P !P 2100!P !*P !P 500!P !*P : P 126
128 P P P 5890 (P 8050) (P 2990) [P 2450] [P 1490] [P 200] [P 200] [P 300] [P 900] [P -100] [P 200] [P 1800] [P 200] [P -160] (P 2900) [P 100] [P 800] [P 1310] [P 900] [P 2150] [P 850] (P 3650) [P 350] [P 3900] [P -900] [P S 500] *P 5850 [P A 150] (*P 1750) (P 40) (*P 2380) [P 40] (*P 1720) : P S 22 /F 25 /F 26 /F F40 F18 F = = = = 178 = ( ) ( ) ( ) (8.1) c n 127
129 F /F (-) S (-) S S *S : S 56 *S 56 S 178 *S 178 S -15 *S -15 S 117 *S 117 S 255 *S 255 S -111 *S -111 *S 151 S 151 *S 172 S 172 *S 9 S 9 *S 1 S : 25 /F 20 /F 24 /F! 128
130 S F /F F /F!S !S !S !S !S !S !S F284!S F !*S F15!S !S F15 375!*S F11!S !S F11 271!*S 7-175!S S F /F F /F S S (S ) (S ) [S ] [S ] [S ] [S ] [S ] [S ] [S ] (S ) (S ) [S ] [S ] *S [S ] (*S ) (*S ) F141 (*S 7-175) F (*S ) : S 8.6 c!!n c!p c!p c!p c!p 129
131 ( ) c!p c!p c!p 4500 c!p 50 c!p c!*p c!p 2200 c!p 4150 c!p 300 c!p S c!*p C/F (CFO) 1830 c!p A c!p 300 c!p 1000 c!p c!*p C/F (CFI) c!p 100 c!p 400 c!p 500 c!p c!*p C/F (CFF) 900 c!p c!p C/F (CFO) 1830 c!p C/F (CFI) c!p C/F (CFF) P 1340 c!p : P 130
132 ( )!np P !nP 60 0 P -60 0!nP 100!nP P !nP 1720 P 1720!nP -100 P -100 P 200!nP 200 P 600!nP P !nP -100 P -100!nP 100 P 100 P 100!nP 100!nP 100 P 100 P 300!nP 300!nP 100!nP 1000!nP P 1900 P !nP 400!nP P !nP 800!nP P 40 P !*nP 300 *P 300 c n / 131
133 ( )!P 2100!P 4320!P 500!*P 1720 P 1340 P -100 P 200 P -100 P 600 P 100 P -60 P 100 P 200 P 900 P 100 P 300 P 300 P 850 P 1900 P 50 P -500 *P P 40 *P ( )!P 11900!P 29800!P 60!P 4500!P 200!P 50!P 100!P 50!P 8300!P S 120!P 500!P A 60!P 100!P 400!P 100!P 10!P 100!P !*P : P / c!p c!p c!p c!p 132
134 ( )!*P 50!P 4320!*P 500!*P 60!*P 100!*P 100!*P 100!*P S 120!*P 400!*P A 60!*P 100!*P 10!*P 10 P 200 P -100 P 600 P c!*p c!p 2200 c!p 4150 c!p 300 c!p S c!*p C/F (CFO) 1830 c!p A c!p 300 c!p 1000 c!p c!*p C/F (CFI) c!p 100 c!p 400 c!p 500 c!p c!*p C/F (CFF) 900 c!p c!p C/F (CFO) 1830 c!p C/F (CFI) c!p C/F (CFF) P 1340 c!p ( )!P P !nP 60 0 P P !P 100!P !P 1720 P : P 133
135 !P 2100 P c!*p !P 100 P 100 P 100!P 100!P 400 P c!*p c!*p S 120!P S 120 c!*p A 60!P A 60 P 300 c!*p 300 c!*p 10!P 10!P 100 P 900 P 1900 c!*p c!*p P c!*p 400 c!*p !P 10 P 40 P c!*p c!*p 300 P ( )!P 11900!P 29800!P 60!P 4500!P 200!P 50!P 100!P 50!P 8300!P S 120!P 500!P A 60!P 100!P 400!P 100!P 10!P 100!P !*P S 134
136 ( ) F /F F /F c!s c!s c!s F257 c!s F c!*s c!s c!s F4 c!s F4 100 c!*s C/F F0 c!s F0 0 c!*s C/F c!s c!s F13 c!s F c!*s C/F c!s C/F 0-0 c!s C/F F-8 c!s C/F F S c!s ( ) F /F F /F F0 S F0 0!nS F0 S F0 0!nS !nS S 7-175!nS S S !nS S !nS !nS S !nS S S !nS F13 S F13 325!nS !nS : S ( ) c n 135
137 ( ) F /F F /F!S !S !S !S !*S S S S S S S S S F43 S F43 S *S ( ) F /F F /F!S !S !S !S !S !S !S F284!S F !*S : S / 136
138 ( ) F /F F /F!S !*S S !*S F31 S !*S F c!*s S c!s c!s F4 c!s F4 100 c!*s C/F F0 c!s F0 0 c!*s C/F c!s c!s F13 c!s F c!*s C/F c!s C/F 0-0 c!s C/F F-8 c!s C/F F S c!s : S 137
139 ( ) F /F F /F F0 S F0 0!S F0 S F0 0!S !S S S c!*s F2!S S F2 50 c!*s S F13 c!*s c!*s F4!S S F4 100 c!*s !S c!*s c!*s !S ( ) F /F F /F!S !S !S !S !S !S !S F284!S F !*S
140 9 (parent company) (subsidiary) (consolidated statements) 50% 20% (affiliated companies) (equity method) P S A % 60% (minority stockholders) (equity of minority stockholders) (consolidation adjust account) (depreciation of consolidation adjust account) (consolidation adjust) S % P (depreciation of consolidation adjust account) 20 S 40% 139
141 (consolidation adjust account) *S P( ) 240 P S( ) 500 S P( ) S O( ) 160 * 274 S O( ) 114 ( ) S P S O S (equity method) (investiment profit on equity method) P A 300 P 40% P P A! P A 120 P A( ) 150 * -30 (initial consolidated balance sheet) ns ns np S n n np A 140
142 ( 7130) ( 3936) [ 1462] [ 2492] [ 200] [ 200] [ 300] [ 1044] [ -300] [ 100] [ 2080] [ 100] [ -166] ( 1570) [ 1010] [ 1270] [ 2544] [ 300] ( 2535) * 4159 [ 3320] (* 1450) [ -994] (* 2350) [ 89] (* 85) 9665 [ A 120] (* 274) : (consolidated surplus) 9.2 (income before tax adjustment) P S S 40% % 110 (profit 141
143 for minority stockholders) P P S!*n 110 * /5 = 17.8!n 17.8 ( ) % 38.4!S * ( ) 38.4!nS ( ) 38.4 P S S P ( )... ( )... ( )... ( )... ( )... ( )... P S 215 S 15 S P !P!nP ( ) 15 P ( ) 215 S ( ) 175 S
144 P S S S P S S P! ( )...! ( )...! ( )...! ( )...! ( )...! ( )...! ( )...! ( )... P S 540 S P 500 P S =525!nP ( ) 525!nS ( ) 525 S 60% 57.6 P c!s c!p c!p ( ) 57.6 c!s ( ) 57.6 S P P 20 S!! 40%!nS ( ) 20 S ( ) 20!n
145 P S 10 P ( ) 10!nP 10!n P 160 A ! P A 160 P A( ) 150!n 10!nP ( ) 60 P A( ) P A 6!n 6! (consolidation adjust account) 144
146 !*n 110 * 110!n 17.8 ( ) 17.8 * ( ) 38.4!nS ( ) 38.4!nP ( ) 15 P ( ) 215 S ( ) 175 S 25!nP ( ) 525!nS ( ) 525 c!p S( ) 57.6 c!s A( ) 57.6!nS ( ) 20 S ( ) 20!n -8-8 P ( ) 10!nP ( ) 10!n 4 4 P A 160 P A( ) 150!n 10!nP ( ) 60 P A( ) 60 P A 6!n 6 9.2: P S (consolidated trial balance of flow) c n * 145
147 ( )! ! (! ) (! 38565) [c! 16525] [c! 35425] [!n -425] [!n 710] [c! 4825] [!n 405] [c! 50] [c! 9775] [!n 575] [c! 100] [!n 100] * [!n 725] [c! 725] * [c! 150] [!n 150] * [c! 1000] [!n 1000] * [!n 100] [!n 50] [!n 100] [!n 17.8] (! 1860) (! ) [c! 325] [!n 100] [!n 125] [c! 122.4] [!n -60] [c! 300] [!n 300] * [!n 800] [c! 800] * [!n 10] [c! 6] [!n 16] [!*n 300] [c! 300] *! 1600! 1375 (c! 1375) (!n 1375) * (!n 100) (!n 125) !* c! 1275! !n 925!n -4!*n 110 c! 538.4!n !* : 146
148 ( 2880) ( 75) [ 1140] [ -75] [ 200] [ -75] [ 835] [ 100] [ -125] [ 125] [ 100] ( 2371) [ 300] [ 575] [ 430] [ 900] ( ) [ 850] [ 2275] [ 50] [ -575] [ -4] [ -17.8] * [ A -44] (* 300) ( 40) (* ) [ 40] (* ) : (net assets) (capital) 9.3 S (exchange conversion adjustment) (consolidated profit loss statement) (consolidated balance sheet) 147
149 ! ( )! ! (! ) (! 36590) [! 16100] [! 36135] [! 4825] [! 405] [! 50] [! 50] [! 9775] [! 575] [! 100] [! 100] (! 184.4) [! 17.8] [! 100] (! 460) [! 62.4] [! 450] [! 6] [! 10] [! 16]! 225! 0 (! 100) (! 125) !* ! 2200! ! -4!* !* ! 500! !* : 148
150 ( ) ( 10346) ( 4193) [ 2658] [ 2589] [ 200] [ 200] [ 300] [ 978] [ -100] [ 200] [ 3093] [ 226] [ -306] ( 4092) [ 100] [ 1996] [ 1310] [ 900] [ 3091] [ 850] ( ) [ 350] [ 5850] [ -4] [ -1680] * [ 71.2] (* 1750) [ A 76] (* 2350) ( 40) (* ) [ 40] (* 232) (* ) : 9.4 (consolidated cashflow statement) 149
151 ( ) c! c! c! 4825 c! 50 c! c!* c! 2275 c! 4250 c! 325 c! c!* C/F (CFO) c! 300 c! c! 100 c!* C/F (CFI) c! 150 c! 725 c! c! c!* C/F (CFF) c! c! C/F (CFI) 1775 c! C/F (CFO) c! C/F (CFF) c! : 150
152 ( ) ! ! ! 100! ! ! ! !n !n !n !n !n !n 100!n !n 300!n 100!n 1375!n A -44!n !n !n 725!n !n 800!n !n * !*n !*n 300 *
153 ( )! 2200! !* 110! -4! 500!* * 300 A -44 * * ( )! 16100! 36135! 125! 4825! 405! 50! 50! 100! 9775! 17.8! 100! 62.4! 450! 100! 100! 575! 10! !* ! : / 152
154 ( )! !* 50!* 575!* 125!* 100!* 17.8!* 100!* 100!* 62.4!* 450!* 16!* 100!* 6!* c!* c! 2275 c! 4250 c! 325 c! c!* C/F (CFO) c! 300 c! c! 100 c!* C/F (CFI) c! 150 c! 725 c! c! c!* C/F (CFF) c! c! C/F (CFI) 1775 c! C/F (CFO) c! C/F (CFF) c! ( ) ! ! ! 100! ! : 153
155 0! !* * ! c!* ! ! c!* ! c!* 300! c!* c!* A -44! c!* 122.4! c!* 725 c!* ! c!* !* 110 * ! 500 c!* c!* 300 * 300 c!* 6! 6 ( )! 16100! 36135! 125! 4825! 405! 50! 50! 100! 9775! 17.8! 100! 62.4! 450! 100! 100! 575! 10! !* !
156 ( ) ( ) [ ] (! 7444) (! 7578) [! 5240] [! 7059] [! 1743] [! 483] [! 461] [! 36] (! 138) (! 97) [! 36] [! 16] [! 18] [! 34] [! 32] [! 1] [! 52] [! 1] 7675!* 93 [! 45] 7675! 65!* 93! -16! 6! 35 99!* : : 155
157 ( 3337) ( 2559) [ 684] [ 113] [ 5] [1 241] [ 162] [ 768] [ 1364] [ 870] [ -121] [ 105] [ 673] [ 107] [ 134] [ 355] [ 436] ( 313) ( 3234) ( 1698) [ 839] [ 131] [ 299] [ 1567] [ 160] ( 1412) [ 1680] [ 195] [ 256] [ 892] [ 2216] [ 67] * 2393 [ -1958] (* 476) ( 1426) (* 968) [ 246] (* 1209) [ 317] (* -276) [ 308] (* -7) 8186 [ 555] (* 23) : : ( ) ( ) 1217! ! 23! 0 23 * : ( ): 156
158 ! 6! ! 50! -243! 38 66!* C/F 738! ! 388! 38! 706! 345! 90! 25! 1! 9 418!* C/F -767! 1 418! 172! 229! 78! 106! 23! !* C/F 85! ! 21! C/F 738! C/F ! C/F : ( ): (account title) 10.2 (assets) ( (current assets) ) [ (liquid assets) ] { (handy assets) } (cash) (checking deposit) (saving deposit) 157
159 (fixed term savings) (fixed amount savings) 1 (stocks & bonds) ( ) { (credit assets) } (notes receivable) (rebate) (discount notes) y x x-y (endorsed notes) (accounts receivable) { (accrued income) } (accrued income) { (accounts receivable) } (accounts receivable) { (advance payment) } { (expenses in advance) }! y x x-y { (expenses in advance) } { (payment in advance) } { (temporary expenses) } { (temporary advance) } { (payment in advance) } { (short-term loan) } 158
160 { (irrecoverable debt reserves) } { (security) } [ (inventory assets) ] { (finished goods) } { (inventory) } { (semiprocessed goods) } { (raw materials) } { (storages) } { (devices) } ( (fixed assets) ) [ (tangible fixed assets) ] { (building) } { (constructions) } { (machines) (vehicles) } { (tools) (utensils) (equipments) } 1 20 { (land) } { (construction suspense account) } [ (intangible fixed assets) ] { (business rights) } (= ) { (patent rights) (trademarks) } { (facility utilization rights) } { (NTT permission) (lease) } { (deffered income taxe assets) } ( (consolidation adjust account) ) [ (investment) ] { (investment stocks & bonds) } { (subsidiary stocks) } { (long-term loans) } { (money trust) } 159
161 { (put in deposit) } { (long-term expenses in advance) } { (investment real estate) } { (irrecoverable debt reserves) } ( (deferred assets) ) 5 [ (founding expenses) ] [ (opening expenses) ] [ (research expenses) (development expenses) ] [ (new stock issuing expenses) ] 3 [ (bond issuing expenses) ] 3 [ (bond issuing rebate) ] [ (construction interest) ] (liability) (outsider funds) ( (current liability) ) 1 [ (payment draft) ] [ (short-term debt) ] [ (accounts payable) ] [ (subsidiary accounts payable) ] [ (accrued expenses) ] [ (accounts payable) ] [ (accrued tax) ] [ (income in advance) ] [ (receipt in advance) ] [ (temporary income) ] [ (temporary receipt) ] [ (receipt in trust) ] [ (employee key money) ] [ (director s remuneration) ] [ (reserves) ] { } { } { } { } 160
162 [ (draft for equipments) ] [ (borrowed money) ] [ (long-term debt within a year) ] [ (long-term bonds within a year) ] ( (fixed liability) ) [ (bonds) ] [ (convert bonds) (warrant bonds) ] [ (long-term receipt in advance) ] [ (long-term debt) ] [ (accumulated depreciation) ] [ (reserves) ] { (retirement supply reserves) } { (long-term tax reserves) } [ (reserves) ] { (deffered income taxe liability) } * (net assets) (insider funds) ( * (capital stock) ) * (capital) ( * (reserve fund designated by law) ) [ * (capital reserve fund) ] { * (stock payment surplus) } (50%) { * (consolidation marginal profit) } { * (capital reduction marginal profit) } [ * (profit reserves) ] 1/4 1/10 ( * (surplus) ) { * (optional deposit) } { * (transferred amount) } { * } * (reserve fund) * (deposit) * 161
163 * * * * * * * { * (retained profit) } * (retained loss) { * (consolidated surplus) } { * (current profit, current income) } * * * * ( ) ( * (self stocks) ) ( * (exchange conversion adjust account) ) * (equity of minority stockholders) 10.3!! (income,revenue) (! (ordinary income) ) [! (operating income) ] ( ) [! (non-operating income) ] (! (special profit) ) [! (preceding period profit amendment) ] [! (fixed assets sale profit) ] [! ]! (expenses,costs) (! (ordinary expenses) ) [! (operating expenses) ] {! (sales expenses) } ( ) ( ) { (general managemnet expenses) } {! (depreciation of consolidation adjust account) }
164 [! (non-operating expenses) ] (! (special loss) ) [! (preceding period loss amendment) ] [! (fixed assets sale loss) ] [! (deposit for irrecoverable debt reserves) ] [! ]!* (income before tax,gross income)!* (income before tax adjustment) (! (income tax) ) [! (corporate tax)! (municipal tax) ] [! (business tax) ] (!* (profit for minority stockholders) )!* (net income)!* (unsettled profit)! (dividends)!* (deposit) /!* (profit reserves) /!* (retained profit) / 163
165 (consumption tax) ( ) (tax excluded method) (tax excluded method) (tax excluded price)!!!!!! 164
166 (tax included price)! ( )! ( )!!! ( )!! ( )! ( ) (tax included method) (tax included method) ( )!! ( ) 11.2 (business tax) = =
167 470 ( 800 ) /( + 1) = 2984/2 = 1492 = = 2184 = = = = = 2044 = = = = = 1794 = = = (real estate) (depreciation) 10% (depreciation expenses) /60 = 135 (11.1) 166
168 (70x12) 840! ! ! ! ! 27 27! 5 5! 72 72! 26 26! : ! 135! ! : 167
169 ( ) ( ) ( ) * !! 1090! 982! !* : (business income) (income tax) = ( ) + ( ) = = 3 (11.2) = + = = 5652 (11.3) = = = 3570 (11.4) 168
170
171 2. 3. ( ) ( ) 12.2!! 12.1: ( ) 170
172 ( )!! 12.2: ( )!! ( 3 6 )
173 ! *!! 12.3: ( ) * * * * 12.4: ( )!!! 172
174 * * 12.5: ( )!!! ( )! 12.6: ( )!!!! ( )! 12.7: ( )!!! 2 3!!!
175 !! 12.8: ( ) 12.4! ( )! 12.9: ( )!! ( )! 12.10: ( )! 2!! ( )! 12.11: ( )! 174
176 !!!! ( )! 12.12: ( )! 2 2 3!!!! 12.5! 175
177 ! ( )! ( )!!!!!! 12.13:!!!!!! !! =!!!!!!! ( )! ( )!!! ( + ) 176
178 =! + (! +! +! +! +! +! ) ( ) + (12.1) =! + (! +! +! ) + (12.2) /03/31 177
179 ! 19381! (! 4123) (! 13504) (! 15258) (! 27)! 806 (! 4015) (! 507) (! 2399) (! 299)! 2755 (! 558) (! 299) 22700!* 2513 (! 1898) ( 814) ( ) ( 5893) ( -5617) ( 2816) ( 22801) ( 1) * * (* 6) (* -2479) * : ( )!! 814! 814! ! 22801! 4015! ! 2816! 27! : 178
180 ! 21860! (! 6602) (! 17161) (! 15258) (! 2399)! 806! (! 507) (! 27673) (! 299) (! 1898) 49131!* ( 5893) ( ) 1 ( -5617) ( 1) * * 6 (* 6) * : ( )! 0 0!!!! 179
181 ! 21860! (! 5617) (! 17161) (! 15258) (! 2399)! 806! (! 507) (! 27673) (! 1284) (! 1898) 49131!* ( 5893) ( ) 1 ( -5617) ( 1) * * 6 (* 6) * : ( ) =! + (! +! +! +! +! +! ) ( ) + = ( ) = (12.3) =! + (! +! +! ) + = ( ) = (12.4) = ( + ) = ( )/ = 1048 (12.5) 180
182 ( ) ( ) ( ) ( ) 181
183 13 Excel Perl C 13.1 Excel Excel Excel Visual Basic Windows Excel MacOSX Excel Excel Sheet1: Sheet2: Sheet3: ( ) Sheet4 : 13.1 * Excel # 182
184 13.1: 1 [ ] 1) 3 A, E cut & paste J 2) ( ) ( A3) (J3) -!!# # 3) ( ) ( N3 N ) 4) ( ) No. 5) ( ) 6) ( )!!!!# # (# ) ( )!! ( )!!# ( ) ( ) (# )( )! Stock! Stock 7) ( ) Sheet No. 2 3 J1 N1 I1 Visual Basic () () Excell 183
185 13.2 Perl Perl Unix Windows Perl Windows : tab : / / tab 184
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For the year ended April 3, 21 38 21 Consolidated Financial Data millions s 1997.4 1998.4 1999.4 2.4 21.4-1 Net Sales 121,67 137,32 156,557 173,966 192,79 Tea Leaves 24,68 26,28 27,994 28,196 28,275 Beverages
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