2. •
•
•

3. P/L
B/S
C/F
financial accounting
P/L Profit and Loss Statement
B/S Balance Sheet
C/F Cash Flow Statement

4. P/L
P/L
B/S
C/F

5. P/L
B/S
B/S
C/F

6. P/L
P/L B/S
B/S
C/F
■ ■
÷ ÷
÷ N ÷N 1/N 1
÷ ÷
÷
■
■ ROA ÷
÷ ÷
÷
÷
÷ ROE ÷
÷
÷
÷ ÷
÷
÷ ÷365
÷

7. P/L
P/L B/S
B/S
C/F
P/L
B/S

8. P/L
B/S
C/F
P/L
1 90 10 1 100 8 2
P/L B/S
900
90 ×8 720 900
P/L 720 800
8 P/L 100 ×8 800
10 ×8 80 90 ×2 180 10 ×8 80

9. P/L
B/S
C/F
P/L B/S
90 ×8 720 900
800
100 ×8 800
10 ×8 80 90 ×2 180 10 ×8 80
■
WEB
P/L
■
6/1 7/31 8
6 6 50% 7 50%

10. P/L
B/S
C/F
P/L
■ 3
3

11. P/L
B/S
C/F
■
67,580 2,361,289
H23 3 H19 3 NTT
11,630 2,150,990 831,830
28,924
9,780 12,053
H18 3 H19 2
41,735 148,198 179,122
76,614

12. P/L
B/S
C/F
■ /
■ /
/
1.BS → BS
2. →

13. P/L
B/S
C/F

14. P/L
B/S
C/F

15. P/L
B/S
C/F

16. P/L
B/S
C/F
P/L
/ /