File:NDL1054574 会計学 part1.pdf

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Summary

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会計学   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吉田, 良三, 1878-1944
image of artwork listed in title parameter on this page
Title
会計学
Publisher
同文館
Language jpn
Publication date

1910

明治43
Place of publication JP
Source

doi:10.11501/1054574

institution QS:P195,Q477675
Creator
InfoField
吉田良三 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
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392p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43045994
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
カイケイガク
Publisher Transcription
InfoField
ドウブンカン
Source Identifier: NDLBibID
InfoField
000000593300
Call Number
InfoField
679-Y86-2ウ
Creator Transcription: NDLNA
InfoField
ヨシダ, リョウゾウ
Creator: NDLNAId
InfoField
00097003
Contents
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標題

目次

緒論/1

第一章 貸借對照表/5

(一) 貸借對照表は性質上又は事實上正確なる財政表示にあらず/8

(二) 貸借對照表の形式/11

(三) 貸借對照表に於ける資産負債の分類排列法/20

第二章 資産負債の種別/36

(一) 固定資産、流動資産、繰延資産/36

(二) 固定負債、流動負債、繰延負債/42

第三章 單會計法と複會計法/47

(一) 單會計法と複會計法との相違/48

(二) 複會計法の特色/51

(三) 複會計法の長所と短所/53

第四章 資本的支出と収益的支出/57

(一) 區別の標準/58

(二) 區別の困難/59

(三) 會社創業費の取扱法/63

第五章 財産評價法/66

總論/66

(一) 固定資産評價法/69

(二) 流動資産評價法/72

(三) 評價に關する會計上の主義/74

各論/77

(一) 土地の評價法/77

(二) 建物の評價法/80

(二) 機械器具の評價法/81

(四) 有價證券の評價法/82

(五) 債權の評價法/86

(六) 商品の評價法/90

第六章 暖簾/97

(一) 總説/97

(二) 暖簾の讓渡價格は如何にして決定すべきや/102

(一) 理論的評價法/102

(二) 實際的評價法/108

(三) 暖簾の讓渡は如何なる場合に發生するや/110

(三) 暖簾の棚卸價格/112

第七章 減價償却/118

(一) 總説/118

(二) 減價償却の方法/124

(一) 定額賦拂法/125

(二) 遞減賦拂法/127

(三) 年金法/133

(四) 以上三法の比較優劣/136

(五) 物質的原因以外の理由より生ずる減價の償却法/141

(六) 無形資産の減價償却法/143

(三) 減價償却に關する記帳表示法/144

(四) 我國會計部内に於ける減價償却の状態/149

第八章 負債に關する會計上の問題/151

(一) 負債の種別分類/151

(二) 負債に對し支拂ふべき利子の計算/154

(三) 自會社の發行せる社債劵を買入れ取得せし場合の記帳取扱法/158

(四) 不確實なる負債の記帳取扱法/161

(五) 役員恩給基金の性質及其記帳取扱法/163

(六) 會社の利益金は何時より株主に對し負債となるや/165

第九章 株金に關する會計上の問題/167

(一) 株式を額面以上にて發行せし場合の打歩の取扱法/167

(二) 株式が金錢以外の財産に對し發行せられたる場合/170

Licensing

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Public domain
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