File:NDL1053890 新輯会計学教科書.pdf

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新輯会計学教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
三省堂
image of artwork listed in title parameter on this page
Title
新輯会計学教科書
Publisher
三省堂
Language jpn
Publication date

1939

昭和14
Place of publication JP
Source

doi:10.11501/1053890

institution QS:P195,Q477675
Creator
InfoField
三省堂編輯所 編
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
123p ; 21cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44049209
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
シンシュウ カイケイガク キョウカショ
Publisher Transcription
InfoField
サンセイドウ
Source Identifier: NDLBibID
InfoField
000000646320
Call Number
InfoField
特216-784
Creator: NDLNAId
InfoField
00256867
Contents
InfoField
標題

目次

第一章 緒論/1

1. 會計學の性質

2. 會計學と簿記

3. 會計學の歴史

第二章 財産と資本/5

1. 企業の財務

2. 企業の資本

3. 企業の財産

4. 財産と資本の關係

第三章 資本の構造/9

1. 總資本

2. 總資本の構成と經營の安全

3. 自己資本

4. 借入資本

第四章 自己資本/15

第一節 株金(又は資本金)/15

1. 株金(又は資本金)

2. 未拂込株金(又は未拂込資本金)

3. 割増拂込金(又は額面超過拂込金)

4. 水割株金

第二節 積立金/25

1. 法定積立金

2. 任意積立金

3. 社債償還積立金と社債償還資金

4. 積立金の使用とその消失

5. 積立金の取崩順位

6. 積立金の管理

7. 祕密積立金

8. 擬制積立金

第三節 利益金/38

1. 繰越利益金

2. 當期利益金

3. 假裝利益金

第五章 借入資本/41

第一節 固定借入資本/41

1. 社債

2. 外貨社債と爲替相場

3. 社債割引金

第二節 流動借入資本/47

1. 短期借入金

2. 取引上の債務

3. 未拂費用

4. 諸預り金及び未拂配當金

5. 支拂割引豫定金

第三節 保證債務/51

1. 手形割引義務

2. 手形裏書義務

3. 債務保證

第六章 財産の構造/55

1. 總財産

2. 固定財産

3. 凖固定財産

4. 流動財産

第七章 財産の評價/60

1. 財産評價の重要性

2. 原價と時價

3. 處分價値と使用價値及び收益還元價値

第八章 有形固定財産/65

1. 減價銷却の原因

2. 減價銷却の計算

(イ) 定額法若しくは直線法

(ロ) 遞減法

(ハ) 各種比例法

3. 直接銷却と間接銷却

4. 銷却計算の修正

第九章 無形財産/74

1. 無形財産の意義

2. 無形財産の評價

3. 無形財産の記載

4. 無形財産の銷却

5. 創業費と無形財産

6. 建設利息と無形財産

第十章 流動財産/82

1. 取引財産の評價

2. 商品増價引當又は商品減價引當

3. 取引債權の評價

4. 受取割引豫定金

5. 不渡手形引當及び貸倒引當

6. 有價證券の評價

7. 其他の流動財産

第十一章 損益/89

1. 損益の分類

2. 營業損益

3. 賣買損益

4. 一般營業費

5. 營業外損益

6. 雜損益

7. 純益の處分

8. 缺損の處理

第十二章 評價損益/95

1. 評價損益と未實現損益

2. 評價損益と資本の修正

第十三章 損益的支出と資本的支出/101

1. 損益的支出と資本的支出との區別

2. 區別の標準

第十四章 經營分析/104

1. 貸借對照表分析の方法

(イ) 流動比率及酸性試驗比率

(ロ) 固定比率

(ハ) 負債比率

(ニ) 受取勘定比率

(ホ) 留保利益比率

(ヘ) 當期純益比率

(ト) 商品回轉率

(チ) 賣掛金回轉率

(リ) 資本回轉率

(ヌ) 固定財産回轉率

2. 損益計算書分析の方法

(イ) 賣上高に對する損益諸要素の比率

(ロ) 賣買總益率又は賣買差益率

(ハ) 賣買純益率

(ニ) 營業利益率

(ホ) 營業外損益比率

(ヘ) 當期利益比率

(ト) 販賣費構成比率

(チ) 一般營業費構成比率

(リ) 利益處分比率

Licensing

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Public domain
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