File:NLC416-01jh002601-11484 資本的折舊.pdf

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資本的折舊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
弗勒(R.F.Fowler)著
image of artwork listed in title parameter on this page
Title
資本的折舊
Publisher
商務印書館
Description

共7章。第1章「緒論」；第2-4章：「折舊與不適用」、「資本貨物的耐久性與投資率之間的關係」、「折舊基金與利率」，純屬理論性探討；第5-7章：「大商店的折舊」、「合股組織對於資本流動性的影響」、「計算折舊的年金與償債基金方法」，分析資本貨物折舊所產生的會計問題

目錄
第一章 緒論
折舊的發生,是由於資本貨物的磨損.折舊率是以他們的耐久性為轉移.這是累積解除的投資的問題,並且與短期
第二章 折舊與不適用
不適用與磨損是不同的.預見的不適用與估計的不適用之間,有一個區別.「維持資本完整」.這句話是什麼意義
第三章 資本貨物的耐久性與投資率之間的關係
假定資本貨物是同屬一類.在均衡狀況之下,資本的解除率,必與用以維持資本完整的再投資率相等.對於所投的
第四章 折舊基金與利率
(1)分析各個商店的折舊賬中變動的餘額,對於固定設備的需要以及長期與短期利率的影響.儲蓄增加的時候,
(2)對於資本貨物的耐久性與利率之間的關係,加以闡明.「所投的資本額」與「投資額」兩句的意義,是有
第五章 大商店的折舊
(1)公用事業統制的估價問題,對於仿效競爭的困難,加於研究,在自然的獨占之下,「競爭的價格與出產量」
(2)原始折舊與投資額。一個又大而種類又多的機械設備的作用期限的損失，與更換製備中各個項目的問題是不
(3)原始折舊問題對於公用事業統制的實際意義。原始折舊必須從設備的新價值中減去，以求出「投資數額。」
附錄
假定一個大而繁多的機械設備買來是新的，所需的資本就必比買「經常平均折舊」大兩倍。在前幾年中所得的利率
第六章 合股組織對於資本流動性的影響
資本的流動性，為「利用利潤」的舉動所阻止。許多商店由於這政策而能按低於市率的價格以得到資本，而延長了
第七章 計算折舊的年金與償債基金方法
在小商店的情形下，只有這兩個方法適合固定均衡的假定。在完全的競爭下，其他的方法必被推翻。資本從一個資

Language Chinese
Publication date 民國26[1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 全國圖書館文獻縮微中心
主題
InfoField
企業管理-固定資產折舊 固定資產折舊-企業管理
中圖分類
InfoField
F275.2
拼音題名
InfoField
zi ben de zhe jiu
載體形態
InfoField
133頁

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current17:01, 10 June 2023Thumbnail for version as of 17:01, 10 June 20234,556 × 6,947, 144 pages (10.09 MB)PencakeBot (talk | contribs)Upload 資本的折舊 (1/1) by 弗勒(R.F.Fowler)著 (batch task; nlc:data_416,01jh002601,11484; 民國圖書.1; 資本的折舊)

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